24-Feb-16 2013 Individual Income Tax Returns: Sources of Income, Adjustments,
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24-Feb-16 2013 Individual Income Tax Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital Status (All figures are estimates based on samples--money amounts are in thousands of dollars) Returns of married All Item returns Number of returns Adjusted gross income less deficit.............................................................................. 147,351,299 Returns of married persons filing jointly Amount Number of returns 9,093,628,703 53,910,326 Returns of heads persons filing separately Amount Number of returns 5,898,988,223 Returns of of households Amount Number of returns 2,811,050 162,155,131 Returns of surviving spouses Amount Number of single persons Amount returns 21,991,339 755,264,933 Number of Amount returns 75,231 4,275,079 68,563,354 2,272,945,337 Total income....................................................................................................... 146,879,226 9,233,510,773 53,834,281 5,995,377,902 2,780,743 164,517,979 21,979,332 765,064,886 75,231 4,333,464 68,209,640 2,304,216,542 Salaries and wages..................................................................................................... 122,189,100 6,475,380,882 44,905,578 4,052,926,155 2,271,299 110,432,297 19,837,374 651,040,074 64,795 2,878,162 55,110,054 1,658,104,194 44,920,763 100,648,711 25,656,717 68,691,318 678,229 3,527,485 2,362,691 2,326,428 34,313 108,732 16,188,813 25,994,747 Taxable interest....................................................................................................... Tax-exempt interest [1]............................................................................................... 5,987,263 68,099,984 3,556,447 43,953,998 75,473 1,805,675 150,567 1,215,828 4,557 55,087 2,200,220 21,069,397 Ordinary dividends..................................................................................................... 27,688,374 214,972,683 15,937,690 139,876,121 368,502 7,249,213 959,345 4,845,611 19,294 142,534 10,403,543 62,859,203 Qualified dividends [1]................................................................................................ 25,493,503 158,069,115 14,694,197 103,381,120 331,460 5,426,309 854,744 3,576,167 19,156 112,861 9,593,946 45,572,658 State income tax refunds............................................................................................ 21,309,106 27,850,899 12,768,808 19,522,541 457,842 636,099 1,972,783 2,141,123 11,261 5,167 6,098,411 5,545,969 Alimony received....................................................................................................... 436,667 9,229,979 21,765 238,240 8,431 189,668 168,979 3,726,839 * 995 * 1,990 236,497 5,073,242 Business or profession net income.............................................................................. 17,969,165 357,363,490 9,162,855 237,366,901 309,806 7,989,852 2,984,311 38,463,742 5,819 95,123 5,506,374 73,447,872 Business or profession net loss................................................................................... 5,560,747 55,290,946 3,142,786 31,661,159 116,620 1,836,071 639,533 6,309,412 6,503 33,851 1,655,305 15,450,453 Sales of capital assets net gain in AGI......................................................................... 14,984,798 510,529,891 8,604,049 380,673,201 206,236 18,492,640 500,786 11,826,181 11,995 111,330 5,661,732 99,426,540 Sales of capital assets net loss in AGI......................................................................... 9,008,579 20,909,110 5,299,140 12,543,861 130,453 165,897 340,505 777,921 5,102 12,080 3,233,379 7,409,352 2,138,829 1,029,266 1,525,429 1,830,921 35,921 946,607 80,018 -476,921 1,704 -14,059 495,756 -1,257,282 Taxable IRA distributions............................................................................................ 13,331,179 213,602,353 7,746,177 139,749,249 144,852 2,307,012 448,342 6,429,527 7,843 161,344 4,983,965 64,955,221 Taxable pensions and annuities.................................................................................. 27,755,892 638,659,076 14,951,138 403,433,685 436,527 9,753,480 1,721,067 26,165,342 22,089 507,023 10,625,071 198,799,546 Rent and royalty net income....................................................................................... 6,792,471 104,041,270 4,380,793 72,163,668 114,569 2,541,136 261,392 2,455,245 1,905 32,967 2,033,811 26,848,254 Rent and royalty net loss............................................................................................ 4,751,878 46,536,408 3,029,893 31,008,850 39,432 813,614 345,659 3,457,438 4,396 40,720 1,332,499 11,215,786 Farm rental net income less loss................................................................................. 514,913 5,565,936 325,963 3,717,207 5,094 59,218 12,682 52,452 *8 * 142 171,166 1,736,916 Partnership and S Corporation net income less loss.................................................... 8,459,740 531,613,502 6,010,601 438,657,150 191,924 11,061,223 366,321 16,619,443 1,302 214,600 1,889,593 65,061,086 Estate and trust net income less loss.......................................................................... 649,193 24,423,101 347,929 13,163,029 9,939 817,898 23,599 921,893 1,049 53,834 266,676 9,466,448 Farm net income less loss........................................................................................... 1,812,920 -7,798,270 1,372,189 -5,263,867 30,665 -445,405 ** 49,030 ** -462,547 ** ** 361,036 -1,626,451 Sales of property other than capital assets, net gain less loss.............................................................................................. Unemployment compensation.................................................................................... 9,287,183 51,923,279 4,020,096 23,784,378 152,897 923,028 1,633,908 8,614,477 * 2,980 * 18,606 3,477,303 18,582,790 Taxable social security benefits................................................................................... 18,507,324 243,327,448 11,525,705 175,420,713 310,044 3,665,129 473,574 3,993,693 16,329 127,364 6,181,672 60,120,548 Net operating loss...................................................................................................... 1,211,607 189,041,342 580,547 122,244,721 45,753 11,574,090 57,273 6,406,063 289 116,901 527,745 48,699,567 Cancellation of debt................................................................................................... 770,756 10,013,641 429,322 6,610,224 23,865 564,795 102,346 706,550 * 2,145 * 5,907 213,077 2,126,166 Taxable health savings account distributions.............................................................. 267,565 349,147 130,020 195,528 6,344 4,401 34,332 50,423 0 0 96,869 Foreign earned income exclusion................................................................................ 470,341 29,022,294 196,540 14,842,403 71,699 3,591,007 ** 27,332 ** 2,085,751 ** ** 174,771 8,503,132 Gambling earnings...................................................................................................... 1,918,174 29,978,207 1,014,406 15,535,833 37,976 960,965 215,719 2,520,777 * 1,025 * 26,729 649,048 10,933,904 98,795 Other income less loss................................................................................................ 6,809,924 37,172,318 3,742,504 23,103,909 125,519 881,134 576,746 2,187,552 6,940 65,680 2,358,215 10,934,042 Total statutory adjustments........................................................................................ 37,665,545 139,882,070 19,323,643 96,389,679 484,088 2,362,848 4,942,972 9,799,953 19,133 58,385 12,895,710 31,271,205 Educator expenses deduction............................................................................. 3,837,716 964,331 2,378,121 625,372 66,287 15,595 418,160 99,814 * 3,291 * 808 971,856 222,742 Certain business expenses of reservists, performing artists, etc. ………………………………………………...................... 156,555 587,084 77,271 266,763 * 2,006 * 957 30,029 119,086 0 0 47,249 200,278 145,972 * 2,123 * 6,748 Health savings account deduction....................................................................... 262,575 466,498 Moving expenses adjustment.............................................................................. 1,244,377 3,560,922 525,309 1,996,858 25,906 80,183 117,586 349,202 0 0 575,577 1,134,680 Deduction for one-half of self-employment tax.................................................... 18,874,760 1,194,511 27,911,733 3,716,404 10,151,675 841,441 19,176,265 3,050,045 309,460 19,341 545,351 47,141 2,991,364 69,031 2,782,834 6,908 10,295 5,415,353 5,396,987 Payments to a Keogh plan.................................................................................. 954,877 22,407,806 745,507 18,607,759 10,788 234,573 34,025 591,452 * 312 * 7,053 164,247 2,966,970 Self-employed health insurance deduction.......................................................... 3,995,573 27,139,425 2,688,956 21,503,908 69,963 430,368 220,654 1,135,660 1,704 9,743 1,014,297 4,059,746 * 128 275,213 Penalty on early withdrawal of savings................................................................ 12,949 7,342 31,478 23,958 Alimony paid....................................................................................................... 651,544 11,761,438 233,168 3,768,832 25,030 571,540 124,192 2,236,970 * 2,001 * 5,844 267,153 5,178,252 IRA payments..................................................................................................... 2,713,320 12,972,665 1,686,498 9,484,749 23,954 97,026 185,145 534,410 * 2,083 * 5,926 815,639 2,850,555 Student loan interest deduction.......................................................................... 11,460,120 11,617,865 5,502,732 5,834,207 0 1,103,277 896,769 * 2,980 * 4,077 4,851,130 Tuition and fees deduction.................................................................................. 1,892,785 4,340,736 893,807 1,895,561 0 0 246,444 538,599 *6 * 25 752,528 1,906,551 Domestic production activities deduction............................................................ 717,374 11,228,603 550,907 9,117,592 12,325 304,486 22,732 241,596 451 7,739 130,960 1,557,188 Archer medical savings account deduction.......................................................... 690,780 3,391 221,210 5,821 369,849 1,325 61,622 0 0 0 0 4,344 82,738 1,646 55,668 84 2,871 1,449 19,803 0 0 1,164 4,396 141,877 1,363,291 74,630 941,690 1,200 25,415 21,758 83,828 0 0 44,290 312,359 Total itemized deductions........................................................................................... 44,330,496 1,188,594,808 14,408,959 276,553,389 1,139,083 0 24,988,969 3,786,678 76,243,454 27,890 753,631 2,066 4,882,811 Other adjustments.............................................................................................. 810,055,366 0 128,160 Foreign housing deduction................................................................................. 24,967,885 2,790 0 * 1,292 3,031 Medical and dental expenses deduction............................................................. 8,997,721 84,506,732 4,452,396 41,109,071 202,181 1,221,912 685,148 3,971,600 5,319 39,198 3,652,677 38,164,952 Taxes paid deduction.......................................................................................... 43,976,931 506,190,703 24,903,365 369,374,148 1,118,167 10,799,104 3,754,375 25,979,633 23,885 285,244 14,177,138 99,752,573 Interest paid deduction....................................................................................... 33,897,795 317,317,182 21,404,679 223,155,070 738,996 6,048,715 2,869,549 24,829,475 23,820 322,701 8,860,751 62,961,222 Contributions deduction..................................................................................... 36,430,878 194,664,317 22,063,867 142,478,786 782,081 5,247,133 2,962,176 8,653,084 19,750 89,448 10,603,004 38,195,867 Casualty or theft loss deduction.......................................................................... 96,986 2,462,945 43,499 1,441,775 2,327 87,604 ** 15,834 ** 284,321 ** ** 35,326 649,246 Total miscellaneous deductions........................................................................... 13,158,268 119,881,101 6,315,668 62,317,688 327,989 2,845,689 1,629,685 13,347,262 7,456 30,571 4,877,470 41,339,891 Basic standard deduction........................................................................................... 100,898,698 823,062,803 28,300,517 344,985,069 1,576,228 9,552,634 18,131,960 162,101,477 45,920 560,219 52,844,073 305,863,404 Additional standard deduction.................................................................................... 14,286,968 25,583,178 7,396,843 15,202,488 167,204 202,578 445,724 673,510 * 4,378 * 5,253 6,272,820 9,499,349 110,502,800 6,387,828,476 45,427,110 4,332,844,714 2,365,398 128,819,984 13,489,310 360,612,066 49,760 2,595,418 49,171,222 1,562,956,295 Alternative minimum tax............................................................................................. 3,940,304 27,426,374 2,925,564 21,215,507 134,797 856,571 322,369 1,430,805 1,297 11,529 556,276 3,911,961 Total tax credits [2]..................................................................................................... 48,104,147 74,614,383 24,934,996 50,849,182 601,257 2,314,526 10,932,229 12,297,648 33,276 43,182 11,602,390 9,109,845 Foreign tax credit............................................................................................... 7,487,567 20,237,697 4,676,738 14,042,729 127,276 1,822,394 197,031 966,818 2,455 3,962 2,484,068 3,401,794 Child care credit.................................................................................................. 6,315,706 3,458,946 3,949,131 2,177,456 5,297 2,436 2,163,567 1,175,411 8,548 5,512 189,163 98,131 Nonrefundable education credit.......................................................................... 10,196,811 10,645,809 5,103,511 6,337,564 0 0 1,628,881 1,613,292 * 6,469 * 5,839 3,457,950 2,689,114 Retirement savings contribution credit................................................................ 7,411,730 1,316,999 2,979,305 663,266 124,473 16,685 1,884,617 323,283 0 0 2,423,336 313,766 Child tax credit................................................................................................... 22,563,277 27,233,304 13,582,622 19,406,284 307,783 335,932 7,637,401 6,688,550 15,225 17,185 1,020,247 Residential energy credit..................................................................................... 3,036,039 1,613,800 2,021,144 1,221,646 45,436 14,430 281,475 95,773 * 3,008 * 1,594 684,976 280,357 General business credit....................................................................................... 462,100 3,064,587 362,987 2,533,807 9,762 82,696 11,475 61,681 48 377 77,829 386,026 Prior year minimum tax credit............................................................................. 322,422 1,004,548 254,010 795,418 9,691 27,349 7,902 23,139 * 19 *2 50,799 158,639 Adoption credit................................................................................................... 55,036 229,567 44,052 196,014 0 0 ** 10,984 ** 33,553 0 0 ** ** Credit for the elderly or disabled........................................................................ 76,856 9,493 ** 2,447 ** 224 0 0 ** ** 0 0 74,409 9,270 Alternative motor vehicle credit.......................................................................... 3,994 12,568 3,840 11,413 *7 * 53 * 139 * 1,044 0 0 *8 * 58 Taxable income....................................................................................................... 785,353 Qualified electric vehicle credit........................................................................... * 308 * 760 * 308 * 760 0 0 0 0 0 0 0 0 Alternative fuel vehicle refueling property credit................................................. 13,389 6,583 7,410 3,098 0 0 * 1,001 * 995 0 0 * 4,978 * 2,489 Qualified plug-in electric vehicle credit................................................................ 43,009 231,050 191,621 1,090 3,053 2,298 4,906 0 0 6,285 31,470 Earned income credit used to offset income tax before credits........................... 4,240,719 1,294,144 573,355 206,341 0 0 1,884,832 825,969 * 3,994 * 2,612 1,778,538 259,223 American Opportunity credit used to offset income tax before credits............... 4,999,738 4,019,698 3,296,455 33,336 2,949,934 0 0 633,254 462,847 * 4,989 * 3,243 1,065,039 603,674 1,011 3,441 * 3,907 * 15,503 Regulated investment company credit used to offset income tax before credits............................................................... 7,100 28,847 1,877 9,877 Health insurance tax credit used to offset income tax before credits.......................... 11,679 28,068 9,656 25,521 0 0 0 0 0 0 * 2,022 * 2,547 Mortgage interest credit..................................................................................... 58,410 73,709 25,381 36,312 *9 *2 * 8,007 * 305 * 11,463 * 26 * 995 0 * 2,855 0 * 24,018 * 23,078 Other statutory credits........................................................................................ 3,649 19,289 1,229 14,904 *9 * 323 * 19 * 1,774 0 0 * 2,392 * 2,288 Income tax after credits.............................................................................................. 94,518,546 1,218,549,835 40,557,968 867,003,646 2,247,241 27,142,095 6,852,446 47,880,294 37,289 432,955 44,823,602 276,090,844 Total income tax....................................................................................................... 94,532,494 1,235,040,347 40,565,330 879,502,306 2,250,122 27,836,611 6,853,250 48,237,441 37,293 439,364 44,826,499 279,024,625 Total tax liability.............................................................................................. 98,651,370 1,295,298,990 42,176,144 923,581,442 2,348,093 29,211,759 7,154,719 50,995,798 38,457 466,536 46,933,956 291,043,456 132,418,546 1,451,215,049 50,012,658 998,381,812 2,418,374 30,632,728 19,114,812 84,620,619 67,188 616,753 60,805,514 336,963,138 Income tax withheld............................................................................................ 129,050,127 1,058,455,303 48,527,701 693,562,586 2,330,911 17,417,444 18,962,075 75,581,094 65,561 459,914 59,163,879 271,434,265 Estimated tax payments...................................................................................... 9,274,202 289,350,412 5,717,411 224,330,168 154,608 8,762,261 249,047 6,514,491 2,981 118,207 3,150,154 49,625,285 Overpayment refunded.............................................................................................. 112,747,598 320,596,496 37,370,262 147,711,719 1,621,165 3,348,148 20,566,979 89,822,212 62,701 284,989 53,126,491 79,429,429 Tax due at time of filing.............................................................................................. 26,480,680 138,444,235 13,334,603 96,369,354 945,680 4,450,079 1,200,166 5,142,150 8,202 64,356 10,992,029 32,418,296 Total tax payments.............................................................................................. * Estimate should be used with caution due to the small number of sample returns on which it is based. ** Data combined to prevent disclosure of taxpayer information. [1] Not included in total income. [2] Includes credits not shown separately. NOTE: Detail may not add to totals because of rounding. Source: IRS, Statistics of Income Division, July 2015 http://www.irs.gov/uac/SOI-Tax-Stats-Individual-Income-Tax-Returns-Publication-1304-(Complete-Report) Table 1.3 24-Feb-16 2012 Individual Income Tax Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital Status (All figures are estimates based on samples--money amounts are in thousands of dollars) Returns of married All Item returns Number of returns Adjusted gross income less deficit.............................................................................. 144,928,472 Returns of married persons filing jointly Amount Number of Amount returns 9,100,131,381 53,718,396 Returns of heads persons filing separately Number of returns 5,953,870,691 Returns of of households Amount Number of returns 2,663,017 168,950,759 Returns of surviving spouses Amount Number of single persons Amount returns 21,814,184 744,537,301 Number of Amount returns 77,021 5,018,046 66,655,855 2,227,754,585 Total income....................................................................................................... 144,519,302 9,234,159,288 53,649,390 6,046,008,995 2,625,386 171,053,179 21,803,186 753,945,480 75,023 5,066,254 66,366,317 2,258,085,379 Salaries and wages..................................................................................................... 119,851,043 6,301,357,591 44,631,309 3,966,460,099 2,138,320 106,583,492 19,534,917 632,891,151 63,943 3,140,432 53,482,554 1,592,282,417 47,972,509 111,789,613 27,233,123 75,409,534 695,114 3,929,410 2,650,226 2,844,869 44,570 91,815 17,349,476 29,513,985 Taxable interest....................................................................................................... Tax-exempt interest [1]............................................................................................... 5,954,819 71,066,052 3,532,100 46,521,858 75,297 1,725,775 159,945 1,203,477 4,651 68,515 2,182,826 21,546,426 Ordinary dividends..................................................................................................... 27,974,976 260,393,306 16,196,467 172,637,354 378,142 9,848,219 1,035,178 6,173,080 23,978 328,143 10,341,210 71,406,510 Qualified dividends [1]................................................................................................ 25,490,820 204,401,524 14,785,480 136,381,674 338,270 8,328,091 916,218 4,845,573 22,881 293,868 9,427,970 54,552,319 State income tax refunds............................................................................................ 22,005,269 27,462,015 13,107,398 19,180,882 480,651 552,262 2,053,184 2,052,570 15,174 23,179 6,348,862 5,653,121 Alimony received....................................................................................................... 440,401 8,936,487 ** 32,092 ** 468,580 ** ** 176,670 3,631,138 0 0 231,638 Business or profession net income.............................................................................. 17,571,840 356,450,905 9,086,671 238,214,058 279,463 6,376,194 3,013,414 39,206,072 6,613 169,812 5,185,679 72,484,770 Business or profession net loss................................................................................... 5,462,886 52,259,366 3,165,563 30,549,671 108,327 1,575,310 608,238 5,640,536 4,313 13,804 1,576,446 14,480,044 Sales of capital assets net gain in AGI......................................................................... 12,241,205 647,073,265 7,116,098 477,814,152 157,098 27,228,536 429,627 16,453,172 9,870 283,388 4,528,513 125,294,017 Sales of capital assets net loss in AGI......................................................................... 10,479,764 24,186,446 6,090,830 14,351,957 157,375 199,446 413,604 935,714 4,327 12,931 3,813,626 8,686,398 2,039,106 -9,357,957 1,465,743 -5,174,016 35,882 -203,532 71,249 -1,223,243 986 -9,173 465,246 -2,747,992 Taxable IRA distributions............................................................................................ 13,195,644 230,783,461 7,786,082 157,395,457 143,892 2,493,117 451,220 6,178,390 8,018 189,337 4,806,432 64,527,159 Taxable pensions and annuities.................................................................................. 27,289,708 612,544,219 14,893,027 390,816,950 417,729 9,477,166 1,646,124 23,291,276 17,117 416,181 10,315,712 188,542,647 Rent and royalty net income....................................................................................... 6,429,886 100,870,058 4,165,401 70,758,989 106,185 2,103,557 256,776 2,690,811 5,636 38,828 1,895,888 25,277,873 Rent and royalty net loss............................................................................................ 4,839,610 47,800,377 3,069,588 31,300,088 48,297 709,200 361,943 3,467,532 2,845 27,356 1,356,936 12,296,201 Farm rental net income less loss................................................................................. 547,963 5,809,546 343,085 3,718,453 6,293 80,417 11,995 58,370 51 669 186,539 1,951,638 Partnership and S Corporation net income less loss.................................................... 8,306,398 535,006,863 5,941,490 442,356,291 156,801 12,502,452 382,056 16,963,363 3,231 237,712 1,822,820 62,947,045 Estate and trust net income less loss.......................................................................... 646,094 25,181,803 336,221 14,199,195 6,837 1,048,461 22,901 722,144 2,215 153,505 277,920 4,836,770 Sales of property other than capital assets, net gain less loss.............................................................................................. 9,058,497 Farm net income less loss........................................................................................... 1,835,687 -5,531,686 1,394,253 -4,182,410 22,515 -222,509 45,662 -270,705 1,083 -45,098 372,174 -810,964 Unemployment compensation.................................................................................... 11,342,361 71,234,134 4,830,523 32,577,574 199,565 1,433,365 1,967,202 11,434,019 5,016 41,276 4,340,055 25,747,901 Taxable social security benefits................................................................................... 17,772,267 223,597,024 11,261,405 162,947,401 273,277 3,048,837 420,015 3,607,334 11,681 98,909 5,805,889 53,894,542 Net operating loss...................................................................................................... 1,294,259 189,072,930 650,057 124,145,396 35,673 11,438,884 56,931 6,412,550 249 65,596 551,350 47,010,504 Cancellation of debt................................................................................................... 769,859 12,424,870 431,458 8,548,901 17,894 534,303 98,119 955,331 995 5,662 221,392 2,380,673 Taxable health savings account distributions.............................................................. 213,243 244,759 ** 113,161 ** 144,050 ** ** 28,049 30,131 0 0 72,032 Foreign earned income exclusion................................................................................ 475,386 29,633,268 200,464 14,617,246 75,847 3,691,138 24,356 1,876,458 10 965 174,709 9,447,462 Gambling earnings...................................................................................................... 1,925,505 29,235,562 1,061,917 17,123,955 28,953 708,172 ** 203,018 ** 2,401,584 ** ** 631,617 9,001,851 70,580 Other income less loss................................................................................................ 6,635,318 37,415,382 3,758,740 23,555,610 119,535 946,404 489,538 2,248,943 1,890 19,839 2,265,614 10,644,586 Total statutory adjustments........................................................................................ 36,623,399 134,027,907 18,967,588 92,138,305 438,260 2,102,421 4,768,996 9,408,179 18,015 48,209 12,430,541 30,330,794 Educator expenses deduction............................................................................. 3,790,352 957,868 2,380,740 627,958 65,124 15,615 396,338 95,597 4,022 1,006 944,128 217,693 Certain business expenses of reservists, performing artists, etc. ………………………………………………...................... 143,148 520,781 75,574 244,469 3,015 3,505 18,047 78,012 0 0 46,512 Health savings account deduction....................................................................... 1,083,379 3,355,278 774,931 2,762,907 12,594 38,740 53,712 126,504 1,696 7,088 240,445 420,038 Moving expenses adjustment.............................................................................. 1,136,801 3,087,642 488,294 1,683,337 25,087 89,729 99,531 287,904 0 0 523,889 1,026,672 Deduction for one-half of self-employment tax.................................................... 18,671,438 27,535,555 10,101,130 18,976,698 274,331 429,843 3,003,329 2,816,337 6,852 8,918 5,285,795 5,303,760 194,795 Payments to a Keogh plan.................................................................................. 923,165 20,849,020 723,274 17,184,491 10,587 206,901 31,360 552,090 14 653 157,930 2,904,886 Self-employed health insurance deduction.......................................................... 3,902,030 25,677,807 2,630,717 20,239,353 58,555 334,657 232,773 1,143,094 743 2,869 979,243 3,957,834 Penalty on early withdrawal of savings................................................................ 769,136 456,333 401,514 135,613 12,637 1,404 ** 37,837 ** 6,191 ** ** 317,148 313,126 Alimony paid....................................................................................................... 623,082 11,156,210 198,379 3,654,481 27,444 462,690 111,455 1,990,192 0 0 285,805 5,048,847 IRA payments..................................................................................................... 2,575,337 11,795,245 1,626,048 8,605,752 25,800 110,787 166,066 472,099 1,365 8,182 756,059 2,598,426 Student loan interest deduction.......................................................................... 10,764,802 10,693,660 5,231,295 5,310,273 0 950,534 822,984 3,010 970 4,579,962 4,559,434 Tuition and fees deduction.................................................................................. 2,112,590 4,686,828 988,751 2,027,056 0 0 283,102 625,292 2,020 8,078 838,718 2,026,402 Domestic production activities deduction............................................................ 659,401 11,158,127 511,535 9,248,370 6,769 282,117 25,397 269,154 482 10,445 115,219 1,348,041 Archer medical savings account deduction.......................................................... 4,740 6,932 ** 2,124 ** 4,124 ** ** * 40 * 121 0 0 * 2,576 0 * 2,686 Foreign housing deduction................................................................................. 8,055 136,044 3,718 67,150 1,089 10,966 1,466 20,379 0 0 1,781 37,549 Other adjustments.............................................................................................. 148,885 1,954,575 74,732 1,366,272 3,339 115,468 19,107 102,229 0 0 51,707 370,606 Total itemized deductions........................................................................................... 45,581,697 1,238,693,453 25,887,574 851,158,015 1,149,825 26,809,391 3,877,508 78,828,968 31,620 845,469 14,635,170 281,051,610 Medical and dental expenses deduction............................................................. 10,215,951 85,312,586 5,198,268 43,688,098 226,646 1,195,557 803,158 4,092,787 8,265 26,711 3,979,614 36,309,433 Taxes paid deduction.......................................................................................... 45,233,072 483,081,704 25,838,473 351,364,281 1,131,935 10,287,317 3,847,444 25,808,388 31,620 323,586 14,383,600 95,298,133 Interest paid deduction....................................................................................... 35,416,360 354,057,732 22,400,475 250,631,208 753,881 6,328,975 3,020,179 27,536,376 26,368 324,530 9,215,457 69,236,643 Contributions deduction..................................................................................... 37,367,247 199,270,460 22,820,585 142,939,971 776,429 5,953,169 3,031,876 8,664,151 26,912 126,637 10,711,445 41,586,531 Casualty or theft loss deduction.......................................................................... 159,624 4,945,470 66,894 2,995,025 4,348 68,673 ** 30,663 ** 745,980 ** ** 57,719 1,135,793 Total miscellaneous deductions........................................................................... 12,795,017 112,039,159 6,270,590 59,541,074 287,681 2,986,719 1,565,924 11,981,532 7,318 43,857 4,663,505 37,485,977 Basic standard deduction........................................................................................... 97,208,513 773,692,650 27,180,572 323,123,456 1,405,757 8,317,181 17,855,669 155,187,649 43,147 512,946 50,723,368 286,551,419 Additional standard deduction.................................................................................... 13,701,861 23,709,341 7,220,396 14,246,635 135,164 158,969 440,614 642,898 1,988 2,287 5,903,698 8,658,553 108,995,860 6,394,527,770 45,170,062 4,362,558,438 2,209,615 134,581,536 13,415,236 357,274,054 50,383 3,252,712 48,150,564 1,536,861,029 Alternative minimum tax............................................................................................. 4,224,741 32,770,139 3,187,688 26,208,654 141,341 970,653 325,585 1,516,729 1,303 13,470 568,823 4,060,633 Total tax credits [2]..................................................................................................... 47,359,402 72,927,936 24,722,857 49,843,999 596,463 2,182,066 10,886,039 12,073,468 27,461 43,804 11,126,582 8,784,599 Foreign tax credit............................................................................................... 7,096,246 19,115,247 4,444,311 13,248,054 123,901 1,676,894 205,457 950,755 4,269 10,757 2,318,308 3,228,787 Child care credit.................................................................................................. 6,339,717 3,411,987 3,977,665 2,139,246 8,594 5,179 2,164,604 1,174,932 6,207 2,844 182,648 89,785 Nonrefundable education credit.......................................................................... 10,079,053 10,522,539 5,157,243 6,388,236 0 0 1,527,432 1,477,659 4,385 5,893 3,389,994 2,650,752 Retirement savings contribution credit................................................................ 6,925,814 1,202,908 2,874,700 618,102 99,382 14,415 1,774,797 293,438 0 0 2,176,935 276,953 Child tax credit................................................................................................... 22,889,677 27,726,578 13,865,273 19,880,448 319,004 339,793 7,678,068 6,736,526 18,609 19,621 1,008,724 Residential energy credit..................................................................................... 2,225,307 1,266,559 1,501,370 990,756 40,289 15,665 160,319 50,102 351 167 522,977 209,869 General business credit....................................................................................... 466,097 2,580,523 365,388 2,089,717 8,015 64,608 12,666 50,819 17 194 80,011 375,185 Prior year minimum tax credit............................................................................. 262,061 683,888 203,013 521,404 4,563 20,405 12,197 27,970 213 14 42,074 114,095 Adoption credit................................................................................................... 30,485 169,444 24,168 152,967 0 0 * 5,317 * 15,121 0 0 * 1,000 * 1,356 Credit for the elderly or disabled........................................................................ 67,430 9,406 ** 5,260 ** 346 ** ** *4 *3 0 0 * 62,166 * 9,058 Alternative motor vehicle credit.......................................................................... 7,241 20,177 2,276 15,168 0 0 0 0 0 0 4,965 5,009 Qualified electric vehicle credit........................................................................... 1,958 4,872 ** 606 ** 1,503 ** ** * 300 * 748 0 0 * 1,052 * 2,622 Alternative fuel vehicle refueling property credit................................................. 8,104 8,183 4,083 3,245 3 1 0 0 0 0 4,018 4,938 Qualified plug-in electric vehicle credit................................................................ 25,061 139,027 ** 19,409 ** 97,441 ** ** 1,052 7,816 0 0 4,600 33,769 Earned income credit used to offset income tax before credits........................... 4,152,208 1,213,064 592,332 194,775 0 0 1,832,556 785,954 1,986 388 1,725,334 231,946 American Opportunity credit used to offset income tax before credits............... 5,058,762 4,017,534 3,340,892 2,962,802 0 0 633,178 456,785 4,042 3,342 1,080,650 594,605 19,262 31,750 ** 6,462 ** 24,697 ** ** * 1,023 * 60 0 0 * 11,777 * 6,993 190,851 419,495 154,195 342,125 2,256 9,048 8,230 12,993 52 180 26,118 Health insurance tax credit used to offset income tax before credits.......................... 9,755 14,447 5,806 11,506 0 0 0 0 0 0 3,949 2,941 Mortgage interest credit..................................................................................... 46,653 65,306 23,498 37,612 0 0 * 5,021 * 5,921 0 0 * 18,133 * 21,772 Other statutory credits........................................................................................ 5,642 35,547 2,306 11,652 115 17,652 * 1,006 * 1,408 0 0 * 2,215 * 4,836 Taxable income....................................................................................................... 750,191 Regulated investment company credit used to offset income tax before credits............................................................... Refundable prior year minimum tax credit used to offset income tax before credits............................................................... 55,149 Income tax after credits.............................................................................................. 93,109,721 1,188,027,195 40,153,146 845,555,050 2,077,811 26,826,035 6,795,664 46,949,568 39,993 565,815 44,043,106 268,130,727 Total income tax....................................................................................................... 93,109,721 1,188,027,223 40,153,146 845,555,060 2,077,811 26,826,035 6,795,664 46,949,568 39,993 565,833 44,043,106 268,130,727 Total tax liability.............................................................................................. 97,096,439 1,235,651,479 41,737,993 879,913,466 2,166,166 27,736,450 7,078,325 49,175,060 40,229 586,060 46,073,727 278,240,444 130,025,723 1,391,500,161 49,705,901 954,865,166 2,291,200 30,064,027 18,861,343 82,787,901 67,438 749,204 59,099,840 323,033,862 Income tax withheld............................................................................................ 126,606,913 1,023,112,148 48,204,104 671,085,965 2,201,364 17,249,082 18,695,805 73,540,911 66,704 547,354 57,438,936 260,688,837 Estimated tax payments...................................................................................... 9,275,669 261,962,988 5,683,782 201,925,272 152,615 8,131,360 258,271 6,204,876 2,924 117,677 3,178,077 45,583,803 Overpayment refunded.............................................................................................. 111,861,777 314,028,757 37,851,552 146,301,105 1,606,696 3,620,734 20,466,434 87,242,632 63,992 288,634 51,873,102 76,575,653 Tax due at time of filing.............................................................................................. 24,915,734 125,864,771 12,647,125 87,391,497 809,481 3,386,672 1,094,549 4,574,580 7,391 72,279 10,357,188 30,439,744 Total tax payments.............................................................................................. * Estimate should be used with caution due to the small number of sample returns on which it is based. ** Data combined to prevent disclosure of taxpayer information. [1] Not included in total income. [2] Includes credits not shown separately. NOTE: Detail may not add to totals because of rounding. Source: IRS, Statistics of Income Division, July 2014 http://www.irs.gov/uac/SOI-Tax-Stats-Individual-Income-Tax-Returns-Publication-1304-(Complete-Report) Table 1.3 7-May-14 2011 Individual Income Tax Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital Status (All figures are estimates based on samples--money amounts are in thousands of dollars) Returns of married All Item returns Number of Returns of married persons filing jointly Amount returns Number of Returns of heads persons filing separately Amount returns Number of Returns of of households Amount returns Number of Returns of surviving spouses Amount returns Number of single persons Amount returns Number of Amount returns Adjusted gross income less deficit................................................................. 145,370,240 8,374,142,977 53,353,614 5,419,893,618 2,591,000 138,665,218 22,061,944 720,286,369 69,176 4,098,137 67,294,506 2,091,199,636 Total income.................................................................................................... 144,763,632 8,498,486,227 53,297,474 5,505,401,453 2,559,287 140,770,463 22,038,952 729,016,363 68,170 4,135,632 66,799,750 2,119,162,316 Salaries and wages.......................................................................................... 119,559,706 6,055,389,434 44,579,177 3,798,773,020 2,111,180 97,625,068 19,764,420 620,290,105 54,173 2,848,316 53,050,756 1,535,852,925 Taxable interest............................................................................................... 52,067,484 120,111,673 29,136,634 79,700,503 735,872 3,902,553 2,948,529 2,677,267 39,037 137,350 19,207,412 33,694,000 Tax-exempt interest [1]................................................................................... 5,988,308 72,995,406 3,579,410 47,948,297 77,860 1,910,021 153,558 1,504,822 4,002 71,443 2,173,478 21,560,823 Ordinary dividends.......................................................................................... 27,762,355 194,609,806 15,885,469 122,598,285 378,212 6,132,610 983,728 3,739,233 15,473 102,874 10,499,473 62,036,804 Qualified dividends [1].................................................................................... 25,154,875 142,015,345 14,445,474 90,652,667 333,308 4,721,614 866,253 2,566,621 13,469 72,121 9,496,371 44,002,323 State income tax refunds................................................................................ 22,115,674 27,532,751 13,334,222 562,608 2,070,104 2,010,083 12,903 9,713 6,246,598 19,208,296 451,848 5,742,051 Alimony received............................................................................................. 436,725 8,777,349 13,147 130,541 9,358 151,808 167,377 3,455,393 0 0 246,844 5,039,607 Business or profession net income.................................................................. 17,361,263 337,210,620 8,929,562 223,029,855 248,336 6,039,701 2,953,813 37,888,364 6,947 141,545 5,222,606 70,111,155 Business or profession net loss....................................................................... 5,556,611 54,240,803 3,255,251 32,399,282 103,625 1,784,572 605,323 5,772,895 1,472 21,948 1,590,940 14,262,106 Sales of capital assets net gain in AGI............................................................ 10,314,147 404,344,227 5,902,678 300,140,648 137,504 15,250,686 337,405 9,985,167 6,644 168,638 3,929,916 78,799,089 Sales of capital assets net loss in AGI............................................................. 11,839,934 27,307,089 6,900,248 16,203,750 169,525 220,793 455,938 982,330 7,377 15,498 4,306,846 9,884,717 net gain less loss............................................................................... 1,976,199 -14,450,438 1,437,988 -9,420,057 37,417 -143,289 76,103 -1,128,017 2,032 -47,481 422,660 -3,711,594 Taxable IRA distributions................................................................................ 13,008,887 217,319,190 7,665,941 150,496,622 129,167 1,940,651 502,236 6,052,165 6,224 164,627 4,705,320 58,665,124 Taxable pensions and annuities...................................................................... 26,757,165 581,180,358 14,692,014 372,422,071 368,303 8,436,852 1,631,476 23,340,560 15,762 338,995 10,049,611 176,641,881 Rent and royalty net income........................................................................... 6,029,377 91,182,445 3,886,357 63,695,209 93,536 1,825,673 262,273 2,580,608 3,427 88,655 1,783,783 22,992,300 Rent and royalty net loss................................................................................. 4,942,060 50,157,439 3,118,381 666,384 390,681 30,303 1,387,381 12,969,468 Sales of property other than capital assets, 4,321,878 4,013 Farm rental net income less loss..................................................................... 543,740 4,771,198 342,889 3,274,715 4,934 4,729 12,617 58,801 1,046 33,778 182,253 1,399,175 Partnership and S Corporation net income less loss...................................... 8,081,874 425,383,897 5,803,172 353,612,584 136,662 8,343,030 361,440 13,536,699 6,278 181,836 1,774,322 49,709,748 Estate and trust net income less loss.............................................................. 602,942 19,607,052 306,290 11,028,822 11,270 657,895 24,820 470,207 1,645 27,087 258,918 7,423,042 -9,602,223 1,407,871 32,169,406 41,604 Farm net income less loss............................................................................... 1,867,209 -7,283,805 20,356 -239,898 52,119 -295,458 3,278 -8,385 383,585 -1,774,677 Unemployment compensation........................................................................ 13,170,985 92,383,693 5,594,397 42,081,207 184,432 1,318,893 2,256,248 14,111,437 4,192 33,021 5,131,715 34,839,135 Taxable social security benefits...................................................................... 16,785,141 201,612,206 10,576,821 147,444,116 244,955 2,632,298 398,365 3,234,600 9,240 55,109 5,555,760 48,246,082 Net operating loss........................................................................................... 1,229,119 169,083,520 621,700 111,379,973 29,494 9,620,728 58,809 5,745,538 1,560 75,002 517,556 42,262,279 Cancellation of debt........................................................................................ 699,605 13,796,728 424,625 10,143,224 14,325 585,118 87,030 663,647 653 15,075 172,972 2,389,664 Taxable health savings account distributions................................................. 317,328 380,299 158,671 212,999 3,019 4,997 40,071 63,678 0 0 115,567 98,624 Foreign earned income exclusion................................................................... 445,276 28,061,251 198,368 14,586,127 63,680 3,433,575 20,985 1,354,505 15 1,282 162,229 8,685,761 Gambling earnings.......................................................................................... 1,903,153 26,515,292 996,598 14,335,914 28,147 943,148 218,158 2,027,772 982 15,689 659,267 9,192,769 Other income less loss.................................................................................... 6,508,046 34,051,971 3,677,343 19,789,936 102,360 526,114 483,087 2,489,999 4,579 7,002 2,240,677 11,238,921 Total statutory adjustments............................................................................ 35,683,176 124,343,250 18,611,294 85,507,835 389,179 2,105,244 4,655,168 8,729,994 14,930 37,495 12,012,606 27,962,681 Educator expenses deduction........................................................................ 3,824,221 962,429 2,426,050 635,830 58,649 13,678 405,687 95,827 1,134 184 932,701 216,910 147,661 518,417 78,529 273,552 2,979 14,099 17,206 99,899 0 0 48,947 Health savings account deduction.................................................................. 1,019,297 3,078,052 725,321 2,560,962 6,944 21,622 63,313 121,533 1,323 6,226 222,397 367,710 Moving expenses adjustment......................................................................... 1,028,503 2,930,988 464,487 1,587,435 25,962 70,219 92,536 263,701 0 0 445,519 1,009,634 Deduction for one-half of self-employment tax............................................. 18,258,546 26,022,975 9,857,357 17,819,226 249,991 420,843 2,955,950 2,692,991 9,011 8,798 5,186,237 5,081,116 2,584,306 Certain business expenses of reservists, performing artists, etc. ………………………………………………. 130,866 Payments to a Keogh plan.............................................................................. 917,136 19,483,818 706,057 16,129,902 10,896 240,875 33,153 524,929 450 3,806 166,579 Self-employed health insurance deduction.................................................... 3,847,203 24,543,691 2,572,574 19,386,652 56,710 304,593 219,893 1,034,622 1,269 7,885 996,757 Penalty on early withdrawal of savings........................................................... 944,285 461,169 473,570 104,429 11,798 64,976 60,753 5,728 2,015 329 396,149 285,707 Alimony paid................................................................................................... 583,411 10,665,311 198,015 3,666,254 25,849 575,526 90,861 1,817,136 0 0 268,686 4,606,396 IRA payments.................................................................................................. 2,562,814 11,043,873 1,609,871 8,094,806 22,432 86,999 159,453 433,238 12 69 771,046 2,428,761 Student loan interest deduction..................................................................... 10,051,849 9,673,065 4,940,976 4,880,831 0 881,690 708,288 2,152 1,329 4,227,031 4,082,617 Tuition and fees deduction............................................................................. 1,933,121 4,310,353 931,119 1,869,431 0 0 264,241 583,561 971 3,883 736,791 1,853,477 Domestic production activities deduction...................................................... 637,859 8,994,778 502,197 7,352,293 8,042 239,885 18,766 188,653 1,333 4,987 107,520 1,208,959 Archer medical savings account deduction............................................. 7,460 11,644 6,266 9,499 138 43 * 40 * 120 0 0 * 1,017 Foreign housing deduction.................................................................... 0 3,809,939 * 1,982 5,531 99,010 3,339 64,433 306 5,805 495 8,430 0 0 1,392 20,341 Other adjustments................................................................................... 153,280 1,543,678 81,880 1,072,299 5,040 46,082 20,171 151,337 0 0 46,188 273,960 Total itemized deductions............................................................................... 46,293,834 1,218,496,717 26,442,464 841,844,878 1,102,106 23,444,434 4,040,879 79,217,053 22,206 625,980 14,686,179 273,364,372 Medical and dental expenses deduction........................................................ 10,382,599 84,873,406 5,368,366 43,670,948 210,055 1,113,346 22,474 3,985,323 Taxes paid deduction...................................................................................... 45,952,640 465,127,769 26,387,250 338,981,653 1,086,042 8,865,310 4,011,206 25,507,377 22,197 263,392 14,445,945 91,510,037 Interest paid deduction................................................................................... 36,506,737 383,565,099 23,068,622 271,203,973 737,631 6,637,733 3,222,307 29,799,789 19,484 218,146 9,458,694 75,705,458 Contributions deduction................................................................................. 37,789,956 174,474,029 23,237,588 128,472,010 751,927 3,978,336 3,149,713 8,651,305 20,893 74,708 10,629,835 814,456 3,857,405 4,398 36,209,235 33,297,670 Casualty or theft loss deduction..................................................................... 140,717 3,180,912 74,744 1,986,067 5,182 41,521 ** 21,543 ** 328,782 ** ** 39,249 824,543 Total miscellaneous deductions...................................................................... 12,846,486 107,306,028 6,344,427 57,551,383 269,719 2,812,192 1,560,765 11,073,364 3,937 46,899 4,667,638 35,822,190 Basic standard deduction................................................................................ 96,619,312 745,870,904 26,219,022 303,908,411 1,397,801 8,059,944 17,913,602 152,144,101 43,652 505,711 51,045,235 281,252,736 Additional standard deduction....................................................................... 13,211,438 22,763,284 6,746,504 13,317,677 119,815 137,078 390,288 568,273 6,325 8,431 5,948,506 8,731,826 108,026,485 13,495,478 336,550,964 Real estate, new motor vehicle tax, or net disaster loss increase in standard deduction........................... Taxable income............................................................................................... 108,649,479 5,746,218,265 44,600,225 3,880,542,876 2,192,822 46,797 2,598,753 48,314,157 1,418,499,187 Alternative minimum tax................................................................................. 4,248,183 30,479,041 3,219,349 24,674,887 145,526 956,706 363,242 1,398,137 1,821 14,167 518,245 3,435,144 Total tax credits [2]......................................................................................... 49,630,529 73,584,490 25,455,507 49,393,663 684,114 1,985,596 11,080,437 12,270,701 30,990 38,012 12,379,482 9,896,518 Foreign tax credit............................................................................................ 6,904,440 16,451,128 4,380,461 11,272,094 128,709 1,453,779 183,139 729,855 3,188 6,001 2,208,943 2,989,400 Child care credit.............................................................................................. 6,332,814 3,425,529 4,001,728 2,128,174 6,154 2,270 2,115,654 1,185,192 9,420 7,135 199,858 102,758 Nonrefundable education credit..................................................................... 12,054,606 12,366,511 5,673,868 6,989,174 0 0 1,996,051 1,885,468 5,479 3,683 4,379,207 3,488,186 Retirement savings contribution credit.......................................................... 6,394,950 1,117,627 2,736,867 587,525 99,987 13,347 1,637,474 271,502 1,006 52 1,919,616 Child tax credit................................................................................................ 23,136,250 28,088,766 14,077,824 20,235,621 338,147 359,474 7,698,688 6,725,505 18,858 18,220 1,002,733 749,946 Residential energy credit................................................................................ 3,642,988 1,676,001 2,398,051 1,204,598 50,630 13,421 290,561 82,437 1,113 512 902,634 375,032 General business credit................................................................................... 487,030 2,406,661 383,808 1,984,215 9,003 61,289 10,199 54,165 32 718 Prior year minimum tax credit......................................................................... 256,192 565,220 200,627 459,727 5,349 13,423 10,858 14,377 302 184 39,056 77,509 Credit for the elderly or disabled................................................................... 111,863 16,165 4,087 553 1,007 17 * 1,036 * 15 0 0 * 105,733 * 15,581 Alternative motor vehicle credit..................................................................... 7,391 14,252 3,391 6,606 0 0 0 0 0 0 4,000 7,645 Qualified electric vehicle credit...................................................................... 906 1,004 ** 900 ** 990 ** ** 0 0 0 0 6 Alternative fuel vehicle refueling property credit.......................................... 3,456 2,601 2,157 1,498 0 0 0 0 0 0 1,298 1,103 Qualified plug-in electric vehicle credit.......................................................... 12,248 76,262 9,056 59,159 63 258 * 11 * 86 0 0 * 3,117 * 16,759 Earned income credit used to offset income tax before credits.................... 3,717,024 1,086,972 493,999 172,080 0 0 1,646,059 684,312 1,999 99 1,574,967 230,481 American Opportunity credit used to offset income tax before credits....... 5,911,412 4,646,517 3,646,858 3,230,232 0 0 725,898 521,682 1,557 770 1,537,099 893,833 First time homebuyer credit used to offset income tax before credits......... 11,011 38,558 5,687 30,071 1,006 967 * 3,008 * 6,290 0 0 * 1,309 * 1,230 30,083 39,155 7,810 19,334 16 3,690 *5 [3] 0 0 * 22,252 * 16,131 Adoption credit used to offset income tax before credits............................. * 3,682 Prior year minimum tax credit used to offset income tax before credits...... 83,989 245,200 306,275 14 Regulated investment company credit used to offset income tax before credits............................................ 31,278 193,437 24,294 164,477 0 0 * 5,988 * 25,278 0 0 * 996 189,192 498,666 158,701 427,307 2,282 12,696 5,828 17,546 12 93 22,369 Health insurance tax credit used to offset income tax before credits...... 16,590 29,877 13,820 27,314 0 0 0 0 0 0 2,770 2,564 Mortgage interest credit................................................................................. 45,763 54,872 23,694 30,008 973 92 * 9,005 * 9,007 0 0 * 12,091 * 15,765 41,024 Other statutory credits................................................................................... 1,225 23,058 1,146 8,253 7 13,549 * 11 * 25 0 0 * 62 * 1,231 Income tax after credits.................................................................................. 91,693,088 1,045,509,234 39,441,245 739,691,127 2,048,386 21,355,211 6,693,610 42,275,394 36,866 444,562 43,472,981 241,742,939 Total income tax.............................................................................................. 91,694,201 1,045,510,793 39,441,246 739,691,143 2,048,387 21,355,690 6,693,610 42,275,758 36,866 444,562 43,474,092 241,743,641 Total tax liability.......................................................................................... 95,628,611 1,090,920,050 41,045,129 772,204,846 2,119,492 22,240,437 6,982,399 44,552,371 36,916 462,437 45,444,676 251,459,959 Total tax payments.................................................................................... 129,858,964 1,269,823,274 49,415,047 860,463,467 2,238,478 24,353,336 19,053,416 77,803,034 61,583 645,579 59,090,440 306,557,858 Income tax withheld................................................................................. 126,350,376 970,608,529 47,901,907 629,307,503 2,162,942 14,891,133 18,882,001 71,072,698 60,561 486,373 57,342,964 254,850,823 Estimated tax payments............................................................................ 9,259,317 232,953,108 5,667,463 180,165,470 131,254 6,648,630 253,934 5,060,727 2,471 128,003 3,204,196 Overpayment refunded............................................................................. 113,343,755 324,966,809 38,369,580 148,578,976 1,589,983 3,167,097 20,682,683 87,441,400 59,401 270,168 52,642,108 85,509,168 23,664,786 105,520,550 11,717,714 72,304,654 764,199 3,062,408 1,118,021 4,280,848 4,003 44,540 10,060,848 25,828,099 Tax due at time of filing.................................................................................. * Estimate should be used with caution due to the small number of sample returns on which it is based. ** Data combined to prevent disclosure of taxpayer information. [1] Not included in total income. [2] Includes credits not shown separately. NOTE: Detail may not add to totals because of rounding. Source: IRS, Statistics of Income Division, July 2013 http://www.irs.gov/uac/SOI-Tax-Stats-Individual-Income-Tax-Returns-Publication-1304-(Complete-Report) Table 1.3 40,950,278 20-Nov-12 2010 Individual Income Tax Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital Status (All figures are estimates based on samples--money amounts are in thousands of dollars) Item All Returns of married Returns of married Returns of heads Returns of Returns of returns persons filing jointly persons filing separately of households surviving spouses single persons Number of Amount returns Number of Amount Number of returns Amount Number of returns Amount Number of returns Amount Number of returns Amount returns Adjusted gross income less deficit................................................................ 142,892,051 8,089,142,092 53,526,090 5,254,929,246 2,532,292 135,557,247 21,916,717 703,002,968 70,595 3,559,151 64,846,356 1,992,093,480 Total income................................................................................................. 142,244,789 8,208,441,150 53,459,409 5,337,123,119 2,499,413 137,454,051 21,907,598 711,035,909 70,595 3,627,489 64,307,775 2,019,200,582 Salaries and wages........................................................................................ 117,820,074 5,837,350,365 44,882,264 3,673,066,439 2,049,329 90,568,052 19,680,932 603,328,604 57,270 2,399,066 51,150,279 1,467,988,204 Taxable interest............................................................................................. 55,130,125 139,611,242 30,701,243 91,678,999 768,925 4,630,242 3,241,975 3,033,514 36,919 148,054 20,381,063 40,120,433 Tax-exempt interest [1]................................................................................. 6,103,182 75,163,368 3,615,001 49,567,350 89,655 1,938,337 153,444 1,487,152 4,123 79,614 2,240,958 22,090,916 Ordinary dividends........................................................................................ 28,007,627 183,539,268 16,173,787 120,240,546 388,716 6,237,325 1,006,787 4,281,665 18,376 93,602 10,419,961 52,686,129 Qualified dividends [1]................................................................................... 25,049,470 136,483,398 14,573,168 90,554,780 329,185 4,805,645 867,352 3,277,608 17,393 69,623 9,262,372 37,775,743 State income tax refunds.............................................................................. 21,828,587 27,454,568 13,097,109 19,088,199 407,617 587,082 2,033,802 1,984,396 16,973 21,125 6,273,086 5,773,767 Alimony received........................................................................................... 439,196 8,795,589 16,108 127,418 7,344 206,053 167,874 3,996,761 0 0 247,870 4,465,356 Business or profession net income................................................................ 17,009,148 322,775,121 8,889,307 214,877,493 248,949 6,222,278 2,854,593 35,424,071 7,841 176,848 5,008,457 66,074,432 Business or profession net loss..................................................................... Sales of capital assets net gain in AGI........................................................... Sales of capital assets net loss in AGI 5,496,549 55,509,536 3,304,471 33,299,502 92,373 2,437,909 8,508,816 394,229,541 5,064,593 299,611,057 127,142 17,839,985 288,620 7,921,197 6,055 97,281 3,022,407 68,760,021 12,806,473 29,819,583 7,434,063 17,631,661 183,705 235,227 473,977 599,723 1,067,573 4,972,586 5,878 162 13,637 3,787 4,708,851 1,499,821 10,871,485 14,795,753 Sales of property other than capital assets, 1,977,152 -18,076,040 1,406,752 -11,795,797 31,981 -340,189 Taxable IRA distributions.............................................................................. 12,517,280 194,332,950 7,412,734 132,728,592 134,376 1,999,079 447,246 5,756,804 5,146 109,732 4,517,777 53,738,742 Taxable pensions and annuities..................................................................... net gain less loss............................................................................... 26,596,737 558,540,932 14,721,437 359,124,815 369,217 8,178,810 1,632,184 21,236,242 23,037 412,267 9,850,861 169,588,798 Rent and royalty net income......................................................................... 5,759,833 84,637,766 3,754,946 59,201,549 91,572 1,866,273 230,723 2,415,942 5,311 60,397 1,677,282 21,093,606 Rent and royalty net loss............................................................................... 4,967,114 53,068,939 3,146,602 34,192,353 41,516 771,214 377,481 3,796,517 4,923 53,599 1,396,593 14,255,256 Farm rental net income less loss................................................................... 542,061 4,141,989 344,969 2,597,659 1,630 8,332 13,852 85,661 539 24,663 181,070 1,425,674 Partnership and S Corporation net income less loss..................................... 8,010,483 394,473,349 5,769,096 331,022,958 146,874 8,545,257 331,286 11,433,875 3,641 130,844 1,759,586 43,340,416 Estate and trust net income less loss............................................................ 638,731 10,951,275 7,333 633,533 76,749 23,041 -816,017 639,246 1,634 1,092 -34,236 41,602 460,036 283,928 -5,089,801 19,692,310 323,337 Farm net income less loss............................................................................. 1,909,242 -11,732,278 1,443,947 -8,869,839 23,837 -329,942 57,185 -382,841 1,280 -5,247 382,993 -2,144,409 Unemployment compensation...................................................................... 14,936,508 120,249,961 6,551,996 57,012,424 218,579 1,747,113 2,487,843 17,818,707 4,944 46,001 5,673,145 43,625,715 7,426,654 Taxable social security benefits..................................................................... 16,180,397 190,745,678 10,303,956 139,349,126 257,825 2,736,840 406,244 3,029,511 10,739 68,130 5,201,632 45,562,070 1,147,033 144,553,116 582,980 94,064,252 32,760 8,996,431 50,093 4,517,617 117 108,405 481,084 36,866,410 Cancellation of debt 634,797 10,327,231 360,664 7,202,041 7,833 479,281 68,695 773,265 144 3,954 197,462 1,868,691 Taxable health savings account distributions 266,188 450,790 148,361 336,108 2,144 3,877 22,577 36,334 8 8 93,098 Net operating loss Foreign earned income exclusion Gambling earnings 74,462 415,519 25,823,350 178,227 12,956,208 60,997 3,066,416 ** 19,441 ** 1,336,128 ** ** 156,854 8,464,599 1,841,697 25,187,996 995,104 14,136,320 38,094 616,637 202,212 1,975,158 3,506 8,682 602,781 8,451,198 Other income less loss.................................................................................. 6,666,372 34,629,333 3,748,773 20,177,368 109,781 533,663 496,112 2,839,803 4,137 28,899 2,307,568 11,049,601 Total statutory adjustments.......................................................................... 35,260,684 119,299,058 18,609,089 82,193,873 385,214 1,896,804 4,476,583 8,032,940 18,046 68,338 11,771,753 27,107,102 Educator expenses deduction....................................................................... 3,614,291 915,028 2,318,975 611,494 58,887 14,541 357,892 84,837 2,432 608 876,106 203,549 131,619 472,960 58,589 172,226 1,001 29,530 11,462 47,870 0 0 60,567 223,334 Certain business expenses of reservists, performing artists, etc. ………………………………………………. Health savings account deduction................................................................. 1,004,561 2,912,661 706,343 2,402,728 6,834 20,570 63,361 122,373 470 1,047 227,552 365,942 Moving expenses adjustment........................................................................ 1,002,314 2,674,311 449,234 1,452,886 18,515 43,067 91,424 236,483 0 0 443,141 941,876 Deduction for one-half of self-employment tax............................................. 17,668,446 24,174,249 9,678,851 16,680,731 251,725 418,354 2,806,523 2,446,508 8,998 11,744 4,922,350 4,616,912 Payments to a Keogh plan............................................................................ 909,977 18,906,400 700,189 15,413,873 10,538 260,180 35,382 495,243 263 11,018 163,604 2,726,085 Self-employed health insurance deduction.................................................... 3,830,684 23,335,953 2,519,662 18,249,105 54,113 253,140 213,338 966,266 3,452 26,731 1,040,119 3,840,711 Penalty on early withdrawal of savings.......................................................... 1,102,394 356,207 559,356 119,794 11,774 2,838 65,082 8,224 1,999 31 464,184 225,321 Alimony paid................................................................................................. 596,538 10,416,420 205,922 3,689,646 17,832 506,390 ** 101,982 ** 1,700,194 ** ** 270,801 4,520,190 IRA payments................................................................................................ 2,583,178 11,443,203 1,658,513 8,443,406 25,613 101,422 158,017 437,030 111 741,016 2,461,234 Student loan interest deduction.................................................................... 10,119,216 9,093,467 5,070,691 4,673,159 0 0 869,596 681,131 5,181 6,201 4,173,748 3,732,977 Tuition and fees deduction............................................................................ 1,997,005 4,364,960 996,658 2,026,823 0 0 228,340 457,894 3,968 6,646 768,039 1,873,596 Domestic production activities deduction..................................................... 615,952 8,674,889 487,280 7,100,583 7,363 196,818 1,044 1,149,957 19 223,346 20,566 4,185 99,699 Archer medical savings account deduction 6,276 10,664 6,059 10,447 136 77 *4 *6 0 0 * 77 * 134 Foreign housing deduction 2,761 74,227 2,218 52,004 152 4,871 15 441 0 0 376 16,910 144,127 1,473,458 77,396 1,094,969 4,151 18,478 24,991 151,636 0 0 37,588 208,375 Total itemized deductions............................................................................. 46,644,509 1,216,667,246 27,014,874 845,200,662 1,074,764 23,047,271 4,026,260 78,963,771 27,424 578,655 14,501,187 268,876,887 Medical and dental expenses deduction....................................................... Other adjustments 10,431,416 85,336,564 5,459,513 43,402,035 196,474 1,015,376 785,878 3,752,721 9,189 57,047 3,980,361 37,109,384 Taxes paid deduction.................................................................................... 46,315,562 445,096,983 26,981,447 324,721,087 1,053,899 8,314,052 3,994,452 24,683,826 27,424 223,527 14,258,340 87,154,491 Interest paid deduction................................................................................. 37,481,356 414,712,788 23,882,407 295,718,588 726,645 7,044,762 3,324,590 32,233,241 24,757 230,152 9,522,957 79,486,045 Contributions deduction............................................................................... 38,143,170 170,235,681 23,733,079 125,890,438 746,438 4,035,830 3,103,762 8,120,784 20,732 60,437 10,539,158 32,128,191 Casualty or theft loss deduction................................................................... 104,659 2,233,970 56,104 1,475,129 7,416 82,195 8,340 153,347 3 3 32,797 523,295 Total miscellaneous deductions..................................................................... 12,551,129 99,373,046 6,329,613 54,237,814 274,353 2,580,620 1,505,862 10,029,875 1,614 7,696 4,439,687 32,517,040 Basic standard deduction.............................................................................. 93,678,175 717,074,903 25,819,133 294,185,021 1,353,443 7,683,821 17,807,367 149,443,368 42,200 481,080 48,656,032 265,281,614 Additional standard deduction...................................................................... 12,679,683 21,011,499 6,498,091 12,299,923 108,624 119,333 395,869 557,648 5,285 5,813 5,671,814 8,028,783 Taxable income............................................................................................. 107,304,398 5,502,000,658 44,619,431 3,720,645,359 2,108,970 107,397,975 13,608,806 325,048,029 44,811 2,203,453 46,922,380 1,346,705,842 Alternative minimum tax............................................................................... 4,019,538 27,460,515 3,055,070 22,074,111 151,727 985,068 308,681 1,199,237 1,100 9,100 502,959 3,193,000 Total tax credits [2]....................................................................................... 90,734,554 113,579,280 39,594,462 74,725,853 1,780,976 2,460,409 12,962,709 14,511,084 41,485 60,162 36,354,922 21,821,772 6,661,896 2,112,525 2,899,123 Real estate, new motor vehicle tax, or net disaster loss increase in standard deduction........................... Foreign tax credit.......................................................................................... 15,223,190 4,247,079 10,336,577 120,591 1,311,682 177,407 673,203 4,293 2,605 Child care credit............................................................................................ 6,338,315 3,397,639 3,960,679 2,101,765 5,032 1,652 2,174,943 1,190,859 9,228 3,860 188,433 99,503 Nonrefundable education credit.................................................................... 11,867,055 12,272,073 5,764,253 7,116,179 0 0 1,879,698 1,797,135 8,890 7,593 4,214,213 3,351,165 Retirement savings contribution credit.......................................................... 6,130,006 1,029,595 2,621,904 533,753 100,517 11,937 1,587,718 261,994 549 35 Child tax credit.............................................................................................. 23,579,773 28,503,646 14,360,517 20,630,754 343,336 360,252 7,886,407 6,769,837 24,229 26,508 965,283 716,295 Residential energy credit............................................................................... 7,155,888 6,173,494 4,885,529 4,399,926 91,803 72,866 554,002 406,480 3,787 5,203 1,620,766 1,289,019 General business credit................................................................................. 462,320 2,168,205 359,394 1,760,727 7,030 71,554 17,552 45,005 56 722 Prior year minimum tax credit....................................................................... 259,546 663,274 194,746 533,862 8,029 15,882 13,839 18,150 299 113 42,633 95,266 Credit for the elderly or disabled.................................................................. 98,345 15,627 5,616 585 2,003 396 * 3,045 * 281 0 0 * 87,680 * 14,365 Alternative motor vehicle credit 66,503 93,449 35,984 47,914 1,004 866 * 4,309 * 8,860 0 0 * 25,205 * 35,808 ** ** 0 0 0 0 1,819,318 78,288 3 221,876 290,196 Qualified electric vehicle credit..................................................................... 3,136 2,945 ** 3,133 ** 2,940 Alternative fuel vehicle refueling property credit.......................................... * 984 * 1,156 * 984 * 1,156 0 0 0 0 0 0 0 0 Qualified plug-in electric vehicle credit.......................................................... 211 1,135 201 1,013 ** 5 ** 89 ** ** 0 0 5 33 5 Making work pay credit used to offset income tax before credits ............... 71,826,509 37,090,123 31,689,517 22,682,202 1,534,593 562,863 6,841,395 2,406,965 21,137 7,500 31,739,866 11,430,593 Earned income credit used to offset income tax before credits.................... 1,409,431 450,596 125,154 30,110 0 0 1,059,640 361,404 0 0 224,637 59,083 American Opportunity credit used to offset income tax before credits........ 5,344,865 4,240,639 3,490,140 3,100,512 0 0 622,791 447,540 3,682 1,833 1,228,252 690,753 First time homebuyer credit used to offset income tax before credits......... 4,109 266,849 1,273,200 142,531 761,157 12,084 19,987 63,178 997 3,217 99,224 433,563 Adoption credit used to offset income tax before credits............................ 47,633 199,109 36,265 160,135 0 0 * 8,345 * 19,922 0 0 * 3,023 * 19,052 Prior year minimum tax credit used to offset income tax before credits...... 217,407 529,433 180,718 423,338 3,866 13,731 5,640 17,050 6 305 27,178 75,009 Mortgage interest credit............................................................................... 41,733 51,199 22,604 29,899 0 0 * 5,963 * 6,967 0 0 * 13,166 * 14,332 Other statutory credits................................................................................. 4,159 24,476 1,975 5,965 ** 9 ** 14,697 ** ** 0 0 2,174 3,814 Income tax after credits................................................................................ 84,475,930 951,670,957 36,960,592 675,285,327 1,856,273 20,807,228 6,089,506 37,608,472 27,940 347,170 39,541,619 217,622,760 Total income tax............................................................................................ 84,475,933 951,673,976 36,960,595 675,285,329 1,856,273 20,807,228 6,089,506 37,608,472 27,940 347,170 39,541,619 217,625,777 88,583,448 997,506,680 38,697,673 708,350,163 1,939,146 21,731,949 6,398,989 39,829,882 364,937 41,517,654 227,229,749 Total tax payments.................................................................................... 125,069,927 1,167,800,113 48,882,237 797,964,683 2,120,644 23,528,899 18,329,285 69,034,639 59,489 484,088 55,678,272 276,787,803 Income tax withheld................................................................................. Total tax liability.......................................................................................... 121,393,087 875,470,232 47,226,326 572,512,508 2,044,238 13,046,533 18,230,521 62,484,420 57,287 29,985 350,919 53,834,715 227,075,852 Estimated tax payments............................................................................ 9,547,968 221,801,067 5,839,723 170,421,474 129,357 6,705,457 243,136 5,042,204 3,293 104,706 3,332,460 39,527,225 Overpayment refunded............................................................................. 110,706,225 326,054,483 38,911,522 155,585,517 1,554,735 3,179,539 20,589,037 85,844,226 57,769 266,687 49,593,162 81,178,514 23,889,539 100,792,322 11,512,808 68,205,654 781,289 3,318,059 1,089,212 4,148,488 7,374 38,701 10,498,856 25,081,420 Tax due at time of filing................................................................................ * Estimate should be used with caution due to the small number of sample returns on which it is based. ** Data combined to prevent disclosure of taxpayer information. [1] Not included in total income. [2] Includes credits not shown separately. NOTE: Detail may not add to totals because of rounding. Source: IRS, Statistics of Income Division, July 2012 http://www.irs.gov/uac/SOI-Tax-Stats-Individual-Income-Tax-Returns-Publication-1304-(Complete-Report) Table 1.3 19-Aug-11 2009 Individual Income Tax Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital Status (All figures are estimates based on samples--money amounts are in thousands of dollars) Item All Returns of married Returns of married Returns of heads Returns of Returns of returns persons filing jointly persons filing separately of households surviving spouses single persons Number of Amount returns Number of Amount Number of returns Amount Number of returns Amount Number of returns Amount Number of returns Amount returns Adjusted gross income less deficit................................................................... 140,494,127 7,626,430,723 53,570,158 4,964,406,759 2,539,588 114,927,175 21,496,275 671,516,380 68,880 3,066,884 62,819,226 1,872,513,524 Total income..................................................................................................... 140,040,871 7,739,397,945 53,483,280 5,042,822,232 2,509,148 116,768,561 21,474,923 678,944,904 68,880 3,133,258 62,504,639 1,897,728,990 Salaries and wages........................................................................................... 116,668,680 5,707,088,487 45,118,338 3,611,221,675 2,058,567 86,940,829 19,389,533 588,581,480 50,676 1,938,992 50,051,566 1,418,405,511 Taxable interest................................................................................................ 57,811,427 168,001,234 32,131,365 110,384,406 793,832 4,404,349 3,445,617 3,867,972 47,911 138,600 21,392,702 49,205,907 Tax-exempt interest [1]..................................................................................... 6,255,546 73,574,105 3,759,788 48,059,292 86,224 2,002,168 154,081 1,437,011 4,025 51,941 2,251,429 22,023,692 Ordinary dividends........................................................................................... 29,287,816 163,458,846 16,988,161 105,666,326 393,709 4,916,055 1,046,207 3,616,201 21,546 83,682 10,838,193 49,176,582 Qualified dividends [1]...................................................................................... 25,412,544 123,570,203 14,861,175 80,598,048 329,572 3,787,335 865,528 2,682,213 19,042 48,747 9,337,227 36,453,861 State income tax refunds.................................................................................. 23,444,210 30,314,607 14,246,983 21,376,935 452,070 621,972 2,148,530 2,147,982 14,955 19,983 6,581,673 Alimony received.............................................................................................. 438,103 8,821,395 18,318 303,215 7,278 268,026 174,965 3,538,621 0 0 237,542 4,711,532 Business or profession net income................................................................... 16,539,498 308,887,694 8,723,914 208,644,440 247,753 6,222,000 2,595,857 32,202,735 9,659 195,173 4,962,315 61,623,345 4,610,486 * 1,016 * 2,298 Business or profession net loss......................................................................... Sales of capital assets net gain in AGI............................................................. Sales of capital assets net loss in AGI 533,787 1,481,065 6,147,735 5,572,286 63,904,867 3,446,186 35,543,118 110,234 8,962,386 6,758,593 263,460,082 4,044,655 197,604,045 116,747 11,614,625 241,527 6,375,079 5,460 84,152 2,350,205 47,782,181 13,531,912 31,912,136 7,882,444 18,950,918 172,977 218,767 525,922 1,167,951 10,098 28,225 4,940,472 11,546,276 14,786,580 Sales of property other than capital assets, net gain less loss............................................................................... 1,787,663 -18,027,483 1,281,079 -12,726,229 36,731 -1,217,483 67,612 -1,059,945 1,723 -64,109 400,519 -2,959,717 Taxable IRA distributions.................................................................................. 9,659,133 135,202,708 5,742,043 92,986,562 116,555 2,106,696 413,644 4,620,043 4,384 113,860 3,382,507 35,375,547 Taxable pensions and annuities....................................................................... 26,020,252 523,295,800 14,502,556 339,382,820 353,295 7,421,556 1,604,817 19,615,837 22,876 445,053 9,536,708 156,430,534 Rent and royalty net income............................................................................. 6,210,424 85,501,274 4,124,156 60,566,901 98,726 1,797,760 243,457 2,346,769 5,018 65,411 1,739,067 20,724,433 Rent and royalty net loss.................................................................................. 5,762,870 67,144,361 3,755,621 45,167,534 57,552 1,068,143 398,652 4,536,749 3,030 40,076 1,548,015 16,331,859 Farm rental net income less loss...................................................................... 560,375 4,067,331 359,381 2,703,571 2,619 76,312 15,526 61,685 * 209 * -522 182,641 1,226,286 Partnership and S Corporation net income less loss........................................ 8,012,581 345,097,425 5,780,055 290,910,177 138,005 5,339,404 342,528 9,315,622 2,463 -27,431 1,749,529 39,559,654 Estate and trust net income less loss............................................................... 652,035 17,382,152 336,907 9,475,166 8,606 702,072 22,265 552,597 86 23,615 284,171 6,628,703 Farm net income less loss................................................................................. 1,924,214 -14,095,257 1,490,867 -11,327,585 25,809 -351,927 46,858 -273,953 * 2,425 * -23,100 358,255 -2,118,692 Unemployment compensation.......................................................................... 11,298,837 83,538,098 5,074,170 40,276,095 190,417 1,390,478 1,854,883 11,714,132 * 4,998 * 27,694 4,174,369 30,129,699 Taxable social security benefits........................................................................ 15,320,332 174,649,879 9,866,349 128,456,447 232,543 2,394,707 370,381 2,722,460 13,557 85,807 4,837,503 40,990,458 Other income less loss...................................................................................... 6,487,936 31,315,947 3,747,644 19,993,947 108,361 316,814 508,996 2,494,497 5,260 135,641 2,117,676 8,375,049 Total statutory adjustments.............................................................................. 34,764,363 112,967,222 18,566,455 78,415,473 387,915 1,841,386 4,307,194 7,428,523 14,366 66,374 11,488,433 25,215,466 Educator expenses deduction.......................................................................... 3,841,466 970,392 2,450,382 645,339 58,312 13,823 374,271 88,999 * 2,018 * 504 956,484 221,728 Certain business expenses of reservists, performing artists, etc. ………………………………………………. 142,530 558,144 71,564 208,996 * 1,996 * 2,569 11,553 73,171 0 0 57,417 273,409 Health savings account deduction.................................................................... 946,436 2,589,379 657,769 2,112,976 10,207 21,664 66,496 133,259 *3 * 11 211,961 321,469 Moving expenses adjustment........................................................................... 856,242 2,099,707 408,094 1,261,922 12,478 36,350 84,382 167,102 0 0 351,289 634,334 Deduction for one-half of self-employment tax............................................... 17,436,420 23,833,849 9,680,405 16,664,463 248,093 397,506 2,598,522 2,260,795 10,048 13,903 4,899,352 4,497,181 Payments to a Keogh plan................................................................................ 922,981 18,857,129 719,504 15,601,292 11,779 188,613 27,563 473,574 * 46 * 5,688 164,089 2,587,962 Self-employed health insurance deduction...................................................... 3,625,543 21,819,844 2,409,371 17,269,494 45,198 237,804 209,613 898,056 6,168 33,755 955,192 3,380,735 Penalty on early withdrawal of savings............................................................ 1,204,856 339,005 667,869 150,324 15,215 4,607 83,066 11,280 * 998 * 63 437,708 172,731 Alimony paid..................................................................................................... 570,110 9,844,186 214,584 3,669,369 22,238 628,271 88,298 1,377,683 * 300 * 3,599 244,689 4,165,265 IRA payments.................................................................................................... 2,587,823 11,215,140 1,645,996 8,160,911 26,119 110,426 161,609 429,166 *3 * 15 754,096 2,514,623 Student loan interest deduction....................................................................... 9,718,995 8,339,817 4,946,984 4,470,791 0 0 856,612 617,620 * 2,992 * 3,188 3,912,406 3,248,218 Tuition and fees deduction............................................................................... 2,422,642 5,453,156 1,190,213 2,491,058 0 0 328,174 748,840 * 2,108 * 5,089 902,147 2,208,170 Domestic production activities deduction........................................................ 490,677 5,697,897 397,720 4,780,039 6,069 143,230 16,452 113,590 * 13 * 558 70,423 660,479 Total itemized deductions................................................................................ 45,695,736 1,203,808,276 26,274,535 834,421,163 1,057,315 21,697,554 4,122,754 81,179,330 21,390 576,198 14,219,741 265,934,030 Medical and dental expenses deduction......................................................... 10,090,297 79,865,796 5,296,900 41,670,921 206,162 1,025,373 813,162 3,903,939 5,449 47,808 3,768,625 33,217,756 Taxes paid deduction....................................................................................... 45,423,760 432,032,137 26,230,301 315,305,689 1,043,084 8,059,282 4,102,177 24,114,516 21,390 190,675 14,026,808 84,361,975 Interest paid deduction.................................................................................... 37,004,065 442,051,459 23,404,130 313,742,683 724,883 7,175,384 3,404,552 35,092,203 17,428 233,449 9,453,072 85,807,740 Contributions deduction................................................................................... 37,243,302 158,016,526 23,010,553 116,010,414 755,619 3,291,377 3,122,662 7,704,284 18,179 81,450 10,336,290 30,929,001 Casualty or theft loss deduction....................................................................... 134,237 2,330,132 4,625 44,158 Total miscellaneous deductions....................................................................... 12,832,261 102,016,469 6,480,019 56,262,080 290,477 2,489,221 1,581,643 10,544,524 6,732 26,685 4,473,389 32,693,959 Basic standard deduction................................................................................. 92,268,979 709,396,730 26,492,078 83,912 301,623,620 1,922,159 1,377,089 7,815,325 17,262,625 12,823 143,827,179 84,185 45,825 * 145 521,901 * 212 47,091,362 32,732 255,608,704 279,417 Additional standard deduction......................................................................... 12,740,860 21,255,341 6,670,957 12,702,358 122,276 136,592 386,196 543,074 * 8,535 * 10,514 5,552,897 7,862,803 Real estate, new motor vehicle tax, or net disaster loss increase in standard deduction........................... 20,532,964 17,324,743 13,414,396 13,167,832 226,117 134,127 1,809,481 994,713 30,595 15,640 5,052,375 3,012,431 Taxable income................................................................................................. 104,160,741 5,088,387,918 44,151,231 3,442,251,189 2,067,967 94,117,875 13,181,328 304,702,667 47,696 1,776,419 44,712,520 1,245,539,768 Alternative minimum tax.................................................................................. 3,827,562 22,579,779 2,926,773 18,384,491 145,063 717,153 292,908 1,001,651 892 5,996 461,926 2,470,488 Total tax credits [2]........................................................................................... 87,501,186 110,076,320 38,749,580 72,994,687 1,762,634 1,982,271 12,535,918 13,954,945 42,318 36,830 34,410,736 21,107,588 Foreign tax credit............................................................................................. 13,060,099 4,096,774 9,299,117 98,053 851,211 Child care credit................................................................................................ 6,286,241 3,317,379 3,894,315 2,025,263 8,141 3,908 2,183,635 1,175,961 * 4,137 * 1,725 196,013 110,521 Nonrefundable education credit...................................................................... 10,598,706 6,309,847 10,836,636 5,571,745 6,753,943 0 0 1,532,681 167,718 1,439,721 706,137 * 4,272 2,098 * 3,811 3,490,008 2,639,161 1,762,976 2,202,276 6,253,195 1,039,726 2,739,606 553,316 94,689 10,822 1,655,923 262,603 Child tax credit................................................................................................. 23,563,012 28,416,808 14,513,924 20,660,032 332,650 377,214 7,734,282 6,651,505 19,451 15,685 962,705 712,373 Residential energy credit.................................................................................. 6,711,683 5,822,875 4,691,908 4,240,817 81,442 61,340 487,097 349,033 * 2,779 * 2,027 1,448,457 1,169,658 General business credit.................................................................................... 292,508 1,601,155 223,994 1,302,079 4,584 36,119 12,380 33,782 * 43 * 13 51,507 229,163 Prior year minimum tax credit.......................................................................... 319,646 758,965 238,199 612,440 7,078 17,085 8,988 20,085 * 379 * 991 65,001 108,364 Credit for the elderly or disabled..................................................................... 0 1,945,204 Retirement savings contribution credit............................................................ Alternative motor vehicle credit 0 1,358 212,986 63,526 8,235 3,063 232 * 1,008 * 38 * 2,034 * 179 0 0 57,422 7,786 75,752 137,329 44,966 79,522 * 1,995 * 5,275 6,067 10,370 0 0 22,724 42,161 Qualified electric vehicle credit........................................................................ 3,241 2,521 2,705 1,831 *5 *5 * 43 * 36 0 0 * 488 * 648 Alternative fuel vehicle refueling property credit............................................ * 1,006 * 1,820 *8 * 12 0 0 0 0 0 0 * 998 * 1,808 Qualified plug-in electric vehicle credit............................................................ 22,571 129,372 20,308 120,383 27 163 * 11 * 61 0 2,225 8,765 Making work pay credit used to offset income tax before credits ................. 68,570,141 34,429,212 30,483,885 20,985,399 1,517,196 541,307 6,469,931 2,255,092 24,985 8,607 30,074,143 10,638,807 Earned income credit used to offset income tax before credits..................... 1,488,984 489,444 126,737 34,067 0 0 1,041,774 371,410 * 3,300 0 * 1,480 317,172 82,487 Refundable education credit used to offset income tax before credits.......... 4,394,166 3,502,175 3,013,753 2,677,852 0 0 504,802 337,816 * 1,139 * 1,053 874,472 485,454 First time homebuyer credit used to offset income tax before credits........... 1,096,641 4,886,445 498,834 2,493,014 12,210 30,162 76,441 242,484 0 0 509,155 2,120,784 Prior year minimum tax credit used to offset income tax before credits........ 194,988 908,416 161,066 751,137 5,994 26,623 4,562 13,952 * 150 * 77 23,217 116,627 Income tax after credits.................................................................................... 81,890,189 865,948,271 36,328,386 614,475,407 1,815,504 18,355,411 5,826,669 34,416,826 29,236 279,690 37,890,393 198,420,937 Total income tax............................................................................................... 81,890,189 865,948,695 36,328,386 614,475,742 1,815,504 18,355,411 5,826,669 34,416,884 29,236 279,690 37,890,393 198,420,968 Total tax liability.......................................................................................... 86,293,526 910,981,120 38,178,509 647,166,064 1,916,831 19,241,787 6,115,609 36,380,770 32,517 293,663 40,050,060 207,898,836 Total tax payments.................................................................................... 124,181,648 1,103,571,296 49,396,962 755,194,487 2,162,671 21,399,065 18,304,406 65,843,982 56,283 393,501 54,261,326 260,740,261 2,071,753 12,498,418 52,236,034 211,346,656 47,615,836 543,576,991 Estimated tax payments............................................................................ 10,139,259 224,536,503 6,155,432 171,225,601 156,414 6,596,586 256,909 5,045,923 4,435 78,541 3,566,068 41,589,850 Overpayment refunded............................................................................. Income tax withheld................................................................................. 109,402,781 333,096,000 39,706,655 165,627,292 1,561,866 3,538,873 20,211,449 83,772,521 57,962 192,449 47,864,848 79,964,865 22,356,865 86,129,753 10,556,173 58,897,676 755,193 2,887,673 1,004,596 3,399,131 5,661 52,069 10,035,242 20,893,205 Tax due at time of filing................................................................................... 120,134,277 827,302,476 * Estimate should be used with caution due to the small number of sample returns on which it is based. ** Data combined to prevent disclosure of taxpayer information. [1] Not included in total income. [2] Includes credits not shown separately. NOTE: Detail may not add to totals because of rounding. Source: IRS, Statistics of Income Division, July 2011 18,157,827 59,582,857 52,827 297,555 6-Aug-10 2008 Individual Income Tax Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital Status (All figures are estimates based on samples--money amounts are in thousands of dollars) All returns Item Number of returns Amount Returns of married persons filing jointly Number of Amount returns Adjusted gross income less deficit.......................................... 142,450,569 8,262,860,170 53,655,844 Salaries and wages.................................................................... 119,578,500 5,950,634,829 45,555,251 Taxable interest........................................................................ 62,449,609 223,291,064 34,090,169 Tax-exempt interest................................................................. 6,453,113 79,821,721 3,854,551 Ordinary dividends................................................................... 31,043,113 219,330,668 17,829,183 Qualified dividends................................................................... 26,409,275 158,975,193 15,251,081 State income tax refunds......................................................... 22,819,648 27,569,478 14,051,987 Alimony received...................................................................... 436,700 8,779,355 17,363 Business or profession net income.......................................... 16,434,476 324,880,224 8,923,891 Business or profession net loss................................................ 5,677,211 -60,645,941 3,477,683 Sales of capital assets net gain in AGI..................................... 11,374,213 497,840,732 6,512,528 Sales of capital assets net loss in AGI...................................... 12,356,862 -28,568,091 7,238,556 Sales of property other than capital assets, net gain less loss.................................................................. 1,722,608 -7,811,362 1,258,041 Taxable IRA distributions......................................................... 11,259,424 162,150,226 6,625,247 Taxable pensions and annuities............................................... 25,540,246 506,269,008 14,121,399 Rent and royalty net income.................................................... 6,169,878 96,935,938 4,127,692 Rent and royalty net loss.......................................................... 5,700,277 68,545,036 3,660,105 Farm rental net income less loss.............................................. 561,243 4,543,011 350,772 Partnership and S Corporation net income less loss.............. 7,909,487 366,965,125 5,659,872 Estate and trust net income less loss...................................... 604,448 18,150,173 312,320 Farm net income less loss........................................................ 1,948,054 -14,846,610 1,482,404 Unemployment compensation................................................ 9,532,896 43,674,694 4,289,396 Taxable social security benefits............................................... 15,015,435 168,110,210 9,496,509 Other income less loss............................................................. 6,786,526 34,267,297 3,943,350 Total statutory adjustments..................................................... 35,773,805 121,599,382 19,405,897 Educator expenses deduction................................................. 3,753,395 947,072 2,403,567 Certain business expenses of reservists, performing artists, etc......................................................... 129,275 416,104 60,300 Health savings account deduction.......................................... 835,619 2,209,984 583,741 Moving expenses adjustment.................................................. 1,113,455 3,003,231 511,413 Deduction for one-half of self-employment tax..................... 17,411,224 24,286,264 9,921,527 Payments to a Keogh plan....................................................... 1,010,421 20,261,952 784,528 Self-employed health insurance deduction............................ 3,617,716 21,193,681 2,421,840 Penalty on early withdrawal of savings................................... 1,310,949 389,043 716,815 Alimony paid............................................................................. 580,015 9,621,349 217,358 IRA payments............................................................................ 2,739,675 11,665,532 1,744,816 Student loan interest deduction.............................................. 9,135,508 7,730,515 4,684,785 Tuition and fees deduction...................................................... 4,576,654 11,001,733 2,560,273 Domestic production activities deduction.............................. 501,755 7,011,197 400,147 Total itemized deductions....................................................... 48,167,223 1,322,276,380 27,973,756 Medical and dental expenses deduction................................ 10,155,306 76,386,568 5,377,607 Taxes paid deduction............................................................... 47,836,465 467,211,515 27,918,862 Interest paid deduction............................................................ 39,199,760 497,617,809 24,999,262 Contributions deduction.......................................................... 39,250,369 172,936,002 24,379,343 Casualty or theft loss deduction.............................................. 336,746 4,348,275 197,419 Total miscellaneous deductions............................................... 13,561,902 120,853,477 6,927,025 Basic standard deduction......................................................... 91,780,792 663,412,108 24,932,896 Additional standard deduction................................................ 12,523,644 19,941,237 6,381,592 Real Estate Tax Deduction....................................................... 15,723,821 11,267,483 10,589,510 Taxable income......................................................................... 107,994,637 5,652,925,474 45,146,093 Alternative minimum tax.......................................................... 3,935,248 25,649,084 2,947,091 Total tax credits [1]................................................................... 55,228,850 75,351,876 26,477,775 Foreign tax credit..................................................................... 6,708,279 16,572,321 4,266,426 Child care credit....................................................................... 6,587,103 3,526,697 4,103,280 Credit for the elderly or disabled............................................ 75,488 10,070 17,673 Education credits...................................................................... 7,740,979 7,632,594 3,869,682 Retirement savings contribution credit.................................. 5,961,299 977,386 2,549,312 Child tax credit......................................................................... 25,173,769 30,537,638 15,288,371 Residential energy credit......................................................... 225,733 216,687 136,159 Alternative motor vehicle credit.............................................. 31,803 48,798 18,334 Earned income credit used to offset income tax before credits................................................................ 3,382,492 970,587 333,010 Prior year minimum tax credit................................................. 415,592 945,226 323,067 General business credit............................................................ 303,756 1,649,280 233,001 Income tax after credits........................................................... 90,659,908 1,031,580,708 39,683,132 Total income tax....................................................................... 90,660,104 1,031,580,923 39,683,132 Total tax liability........................................................................ 94,860,968 1,080,063,158 41,462,008 Total tax payments................................................................... 128,876,663 1,285,952,514 50,174,544 Income tax withheld................................................................. 124,388,369 932,116,047 48,295,175 Estimated tax payments........................................................... 11,153,666 285,930,452 6,703,311 Overpayment refunded........................................................... 111,683,923 324,121,135 39,453,815 Tax due at time of filing........................................................... 22,714,746 100,277,626 11,130,429 * Estimate should be used with caution due to the small number of sample returns on which it is based. ** Data combined to prevent disclosure of taxpayer information. [1] Includes credits not shown separately. NOTE: Detail may not add to totals because of rounding. Source: IRS, Statistics of Income Division, July 2010 Returns of married persons filing separately Number of Amount returns Returns of heads of households Number of Amount returns Returns of surviving spouses Number of Amount returns Returns of single persons Number of Amount returns 5,417,393,018 3,779,456,355 146,598,716 52,385,000 143,398,362 105,174,233 19,585,649 227,009 223,474,683 -37,925,215 374,942,231 -17,180,525 2,717,037 2,243,131 963,347 86,592 453,045 361,716 495,537 7,664 263,794 113,631 158,078 170,477 152,731,619 101,004,429 6,133,780 2,288,173 7,322,569 5,430,324 604,537 194,716 6,764,117 -2,038,004 19,033,250 -220,495 21,098,890 19,385,130 3,674,900 148,557 1,127,046 888,947 2,150,447 177,748 2,407,178 564,793 370,946 465,355 673,168,702 588,484,845 5,265,580 1,544,852 5,278,265 3,856,620 2,025,285 3,640,884 29,476,021 -5,123,537 11,787,311 -1,016,568 82,276 62,632 55,220 8,179 34,266 29,005 16,140 0 12,137 2,028 14,879 12,453 4,161,525 2,751,402 309,673 127,217 207,018 93,693 26,254 0 119,727 -32,103 150,925 -28,960 64,896,521 52,332,356 23,665,973 2,355,234 11,599,574 9,878,526 6,105,537 233,924 4,827,476 1,519,076 4,317,782 4,470,021 2,015,405,306 1,478,937,798 64,983,314 23,476,479 63,124,454 44,420,322 5,327,752 4,716,748 65,045,676 -15,527,082 91,927,015 -10,121,544 -3,797,620 109,705,469 326,719,523 68,904,219 45,208,548 2,873,667 304,566,983 8,275,701 -11,739,908 20,872,625 121,692,033 21,117,629 84,614,298 629,484 29,784 144,712 377,175 102,488 58,104 5,024 145,989 8,501 30,838 156,098 226,312 115,692 429,409 54,491 -513,005 2,035,666 7,525,768 2,205,615 1,034,543 85,973 7,909,479 1,538,880 -462,119 749,597 2,279,691 1,299,017 2,109,801 12,719 59,587 430,240 1,480,557 240,650 433,216 12,611 311,597 20,956 49,288 1,706,617 341,953 485,302 4,260,919 358,181 -680,648 5,258,640 18,504,477 2,637,373 5,035,660 46,566 10,524,440 634,580 -373,451 7,313,487 2,356,188 2,403,665 8,041,982 85,943 1,646 4,775 24,664 7,049 4,386 195 3,735 2,395 1,656 3,657 18,009 5,528 26,372 4,202 933 47,501 474,397 38,376 63,055 18 -31,597 97,215 -40,039 16,917 135,014 117,442 38,639 1,032 373,551 4,054,450 9,536,450 1,692,000 1,544,466 192,641 1,788,295 260,277 383,869 3,377,128 4,932,651 2,236,654 11,651,208 932,954 -2,821,022 45,102,949 153,044,843 23,150,355 17,203,232 1,536,787 43,995,819 7,603,796 -2,231,094 14,722,069 41,647,285 9,329,545 26,794,662 217,894 177,486 1,805,400 1,748,900 17,157,604 16,558,325 16,854,503 227,256 3,584,099 8,553,778 4,165,919 6,070,120 5,789,397 919,484,978 39,577,568 341,624,716 354,313,164 126,359,993 2,806,277 68,955,988 271,584,671 11,581,379 8,970,477 3,845,228,930 20,363,125 49,606,325 11,685,545 2,148,875 1,348 4,460,857 508,035 21,965,678 149,284 29,437 4,047 8,957 21,825 272,031 12,437 51,467 23,173 28,323 25,328 0 0 7,989 1,184,876 213,829 1,165,217 822,795 832,658 6,485 329,955 1,432,223 122,295 198,085 2,276,425 162,679 844,414 114,167 31,925 3 0 81,952 358,757 6,076 652 6,877 23,627 61,473 458,674 261,961 250,998 9,872 575,959 111,864 0 0 206,502 27,917,375 1,062,436 9,881,116 9,218,307 4,481,019 181,702 3,676,233 7,769,281 129,398 88,251 117,481,529 922,395 2,004,574 1,303,079 18,695 2 0 10,367 405,433 6,828 191 12,862 54,353 97,387 2,369,627 29,272 182,558 83,332 ** 81,704 160,780 794,983 680,460 12,920 4,316,211 853,810 4,283,658 3,589,178 3,296,090 44,347 1,661,969 16,664,247 365,545 1,300,939 13,609,301 292,738 11,320,506 164,273 2,255,985 * 2,690 978,256 1,651,545 8,409,613 33,975 * 1,637 37,717 91,780 237,273 2,034,037 406,775 828,520 20,681 ** 1,316,874 439,738 604,241 1,653,493 143,706 88,293,043 3,553,520 24,602,254 40,130,540 8,338,797 348,329 11,683,082 133,144,350 497,222 579,466 316,216,637 1,056,639 11,847,263 722,857 1,249,534 * 147 894,325 256,660 7,257,518 23,653 * 1,906 0 6 0 11,975 36 749 2,318 ** 1,020 3,660 7,700 18 35,764 14,477 35,764 30,677 30,165 4 13,211 42,928 8,096 21,742 56,378 1,305 38,735 9,996 4,908 0 3,668 0 22,828 0 0 0 35 0 11,249 625 3,264 373 ** 785 3,972 15,598 1,650 930,321 61,943 298,339 406,762 113,777 763 54,756 467,182 9,554 9,935 2,395,375 11,342 46,867 5,162 1,599 0 1,820 0 26,544 0 0 52,066 188,561 482,830 4,836,064 184,149 961,101 485,311 252,629 807,731 3,652,080 1,328,221 80,682 14,656,617 3,695,583 14,432,964 9,757,848 10,712,113 88,492 4,629,742 48,708,499 5,646,116 3,613,544 46,906,440 531,435 16,547,418 2,153,417 191,004 * 55,122 2,889,373 1,678,490 1,094,200 49,523 * 11,180 194,024 289,141 955,585 4,624,700 3,034,266 3,256,395 130,861 4,144,417 2,559,367 2,956,382 3,262,522 869,942 285,650,663 32,131,101 90,805,089 93,549,037 33,642,416 1,011,203 36,483,417 250,446,623 7,723,683 1,619,354 1,371,603,003 3,295,583 11,846,847 2,855,678 107,995 * 8,574 2,275,592 202,324 882,465 36,923 * 17,263 91,721 788,725 1,336,804 734,117,595 734,117,801 769,377,325 884,107,258 616,094,279 216,062,087 165,239,327 69,228,080 0 6,244 4,039 2,104,690 2,104,690 2,185,122 2,366,173 2,263,889 172,976 1,733,128 765,259 0 13,548 43,775 23,637,611 23,637,611 24,711,421 27,760,270 15,591,766 8,809,049 4,677,153 3,331,554 1,669,524 15,525 10,091 6,620,478 6,620,673 6,919,985 18,832,433 18,627,402 295,294 19,922,531 945,149 664,621 21,173 52,749 38,899,116 38,899,125 40,968,202 73,420,261 65,605,374 5,980,837 75,573,719 3,649,395 6,245 1,064 10 39,149 39,149 44,094 72,728 68,616 8,934 68,745 8,657 3,192 4,807 17 384,092 384,092 400,470 574,753 378,018 159,836 252,363 36,046 1,373,713 69,692 56,615 42,212,460 42,212,461 44,249,759 57,430,785 55,133,287 3,973,151 50,505,704 9,865,253 211,053 116,973 215,935 234,542,295 234,542,295 244,605,739 300,089,973 234,446,610 54,918,643 78,378,572 24,032,551 6-Aug-09 2007 Individual Income Tax Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital Status (All figures are estimates based on samples--money amounts are in thousands of dollars) Item All returns [1] Number of Amount returns Joint returns of married persons Number of Amount returns Separate returns of married persons Number of Amount returns Adjusted gross income less deficit.......................................... 142,978,806 8,687,718,769 54,065,030 5,763,122,600 2,730,935 170,927,099 Salaries and wages.................................................................... 120,844,802 5,842,269,820 46,117,047 3,725,794,460 2,267,037 95,697,914 Taxable interest........................................................................ 64,505,131 268,058,182 35,381,249 177,869,465 972,749 7,804,392 Tax-exempt interest................................................................. 6,321,596 79,351,341 3,798,641 52,626,605 98,149 2,611,290 Ordinary dividends................................................................... 32,006,152 237,052,127 18,429,003 156,106,918 453,439 6,936,223 Qualified dividends................................................................... 27,145,274 155,872,285 15,697,434 103,953,649 359,149 4,683,608 State income tax refunds......................................................... 23,592,999 27,046,648 14,657,263 19,377,349 484,464 559,955 Alimony received...................................................................... 457,308 8,759,334 25,336 240,152 9,369 195,036 Business or profession net income.......................................... 16,932,476 334,585,650 9,360,172 231,512,966 274,830 6,316,511 Business or profession net loss................................................ 5,696,992 -54,849,389 3,523,896 -34,926,883 109,730 -1,525,330 Sales of capital assets net gain in AGI..................................... 19,598,001 924,164,263 11,152,660 684,431,756 270,445 38,687,237 Sales of capital assets net loss in AGI...................................... 7,558,240 -16,508,394 4,445,855 -9,983,273 107,325 -140,150 Sales of property other than capital assets, net gain less loss................................................................ 1,751,136 4,356,742 1,265,357 4,354,962 22,739 94,990 Taxable IRA distributions......................................................... 10,683,225 147,959,327 6,419,580 104,064,933 138,186 1,650,613 Taxable pensions and annuities............................................... 25,180,637 490,581,465 14,001,072 317,549,903 378,039 7,497,313 Rent and royalty net income.................................................... 5,973,800 83,567,321 4,031,492 59,636,837 92,919 1,810,253 Rent and royalty net loss.......................................................... 5,629,725 66,465,091 3,655,947 44,265,145 57,935 1,024,242 Farm rental net income less loss.............................................. 544,468 3,401,393 348,712 2,161,911 4,145 34,185 Partnership and S Corporation net income less loss.............. 7,944,991 414,705,210 5,720,988 346,313,283 151,672 12,017,827 Estate and trust net income less loss...................................... 590,711 18,106,895 297,076 8,564,150 10,621 836,601 Farm net income less loss........................................................ 1,977,943 -14,693,259 1,547,178 -11,913,362 22,782 -238,774 Unemployment compensation................................................ 7,622,280 29,415,079 3,433,714 14,098,297 133,165 489,307 Taxable social security benefits............................................... 15,011,961 167,186,633 9,445,063 120,777,149 218,085 2,145,798 Other income less loss............................................................. 6,607,358 36,140,255 3,912,078 23,732,322 93,908 727,473 Total statutory adjustments..................................................... 36,050,434 123,020,191 19,753,127 86,099,597 422,112 1,813,801 Educator expenses deduction.......................................... 3,654,214 925,997 2,365,208 622,538 58,072 13,946 Certain business expenses of reservists, performing artists, etc................................................ 135,102 420,756 72,345 170,003 2,638 926 Health savings account deduction.................................... 592,526 1,500,881 404,350 1,220,144 6,509 12,343 Moving expenses adjustment........................................... 1,119,044 2,903,022 531,491 1,746,959 18,253 32,213 Deduction for one-half of self-employment tax.............. 17,840,382 24,759,998 10,324,149 17,539,659 271,816 432,663 Payments to a Keogh plan................................................ 1,191,135 22,262,415 915,225 17,982,127 15,650 248,349 Self-employed health insurance deduction..................... 3,838,721 21,283,306 2,589,762 16,912,238 55,802 258,874 Penalty on early withdrawal of savings............................ 1,164,446 352,592 621,225 194,446 14,973 3,306 Alimony paid...................................................................... 599,587 9,496,674 232,962 3,574,203 25,585 476,810 IRA payments..................................................................... 3,299,773 12,876,504 2,091,154 9,524,593 33,694 92,191 Student loan interest deduction....................................... 9,091,081 7,463,755 4,633,735 4,033,651 --Tuition and fees deduction............................................... 4,543,382 10,578,961 2,520,021 5,922,633 --Domestic production activities deduction....................... 478,999 6,780,483 384,448 5,705,149 6,408 186,931 Medical savings account deduction................................. 10,972 21,748 7,367 17,106 80 108 Total itemized deductions....................................................... 50,544,470 1,333,036,542 29,587,426 928,559,089 1,185,837 27,013,079 Medical and dental expenses deduction......................... 10,520,269 76,347,462 5,618,709 39,275,299 208,114 962,202 Taxes paid deduction........................................................ 50,118,657 465,880,541 29,507,693 342,794,160 1,165,331 9,397,573 Interest paid deduction..................................................... 41,282,875 524,790,200 26,539,967 375,291,556 845,776 9,951,503 Contributions deduction................................................... 41,119,033 193,603,968 25,744,374 141,904,331 843,195 5,411,159 Casualty or theft loss deduction....................................... 107,474 2,337,018 51,535 1,437,950 2,993 166,215 Total miscellaneous deductions........................................ 13,959,883 109,179,225 7,175,991 60,206,287 317,760 2,454,318 Basic standard deduction......................................................... 90,510,904 635,824,934 23,906,603 255,409,451 1,444,981 7,679,895 Additional standard deduction................................................ 11,703,100 18,356,722 5,978,095 10,841,458 111,300 117,466 Taxable income......................................................................... 110,533,209 6,063,263,892 46,187,891 4,173,102,050 2,316,588 133,247,649 Alternative minimum tax.......................................................... 4,108,964 24,109,512 3,079,143 18,911,102 161,284 764,053 Total tax credits [2]................................................................... 48,090,578 63,778,784 25,961,245 43,744,660 619,362 1,851,446 Child care credit................................................................. 6,491,844 3,483,152 4,020,086 2,107,042 29,890 17,261 Credit for the elderly or disabled..................................... 89,767 12,469 14,410 2,196 644 39 Education credits............................................................... 7,435,044 6,910,412 3,763,205 4,018,412 --Residential energy credit.................................................. 4,326,398 1,007,577 2,991,345 701,066 67,120 13,113 Foreign tax credit.............................................................. 7,642,644 15,435,196 4,628,899 10,810,161 114,915 1,306,755 Child tax credit................................................................... 25,889,333 31,556,282 15,824,754 22,748,696 359,108 423,303 Retirement savings contribution credit........................... 5,862,206 976,846 2,564,684 526,464 89,169 9,453 Alternative motor vehicle credit....................................... 157,814 184,661 114,669 133,065 2,285 2,695 Earned income credit used to offset income tax before credits........................................................ 3,420,158 933,968 308,422 81,983 --Prior year minimum tax credit.......................................... 395,359 1,034,675 296,730 852,581 5,282 22,178 General business credit..................................................... 230,821 845,539 168,069 645,249 1,816 32,556 Empowerment zone and community renewal employment credit..................................................... 29,219 116,603 23,250 93,643 2,044 4,706 Income tax after credits........................................................... 96,272,957 1,115,759,794 41,476,788 800,137,392 2,210,426 26,192,608 Total income tax....................................................................... 96,269,751 1,115,601,803 41,473,962 800,006,288 2,210,425 26,187,245 Total tax liability........................................................................ 100,427,087 1,165,642,299 43,214,023 836,331,385 2,296,939 27,193,401 Total tax payments................................................................... 130,574,975 1,295,715,795 50,943,984 900,356,445 2,422,141 28,672,336 Income tax withheld.......................................................... 125,583,890 912,563,316 48,877,524 607,755,062 2,294,476 14,479,999 Estimated tax payments.................................................... 11,523,634 284,119,655 7,027,862 216,690,205 175,404 8,676,384 Overpayment refunded........................................................... 107,687,030 267,872,391 37,588,844 133,462,420 1,621,590 3,154,184 Tax due at time of filing........................................................... 28,599,646 130,607,837 13,727,635 90,546,890 901,572 3,804,860 * Estimate should be used with caution due to the small number of sample returns on which it is based. [1] The total number of returns does not include the returns filed by individuals to only receive the economic stimulus payment and who had no other reason to file. [2] Includes credits not shown separately. NOTE: Detail may not add to totals because of rounding. Source: IRS, Statistics of Income Division, July 2009 Returns of heads of households Number of Amount returns Returns of surviving spouses Number of Amount returns Returns of single persons Number of Amount returns 21,169,039 19,514,727 3,896,669 167,070 1,212,610 956,999 2,252,559 187,235 2,345,897 540,103 713,517 309,844 673,041,469 578,614,724 6,201,721 1,518,028 5,209,337 3,308,078 1,982,660 3,554,167 29,424,247 -4,449,426 21,511,692 -645,768 86,923 66,096 57,689 7,720 28,329 26,301 16,308 -8,956 2,367 19,186 2,871 4,937,327 2,643,377 317,271 91,481 299,737 160,196 28,280 -199,933 -19,912 428,828 -6,503 64,926,879 52,879,895 24,196,775 2,250,017 11,882,771 10,105,391 6,182,405 235,368 4,942,621 1,520,897 7,442,193 2,692,345 2,075,690,274 1,439,519,345 75,865,332 22,503,936 68,499,912 43,766,755 5,098,404 4,769,979 67,131,993 -13,927,839 179,104,750 -5,732,701 51,814 422,724 1,499,514 216,275 412,970 10,938 322,143 17,895 47,679 1,374,830 338,360 471,345 4,288,587 349,043 -167,882 4,552,579 18,069,747 2,196,765 4,632,916 35,545 10,843,582 646,775 -373,629 5,021,033 2,491,756 2,190,496 8,324,622 83,951 682 7,727 33,608 5,290 6,311 -2,767 388 927 3,576 16,767 4,582 20,515 3,246 3,824 130,490 655,266 24,944 61,757 -130,294 92,544 -46,452 13,310 146,639 84,096 57,966 746 410,544 3,695,009 9,268,405 1,627,824 1,496,562 180,673 1,747,421 264,731 359,377 2,676,996 4,993,686 2,125,445 11,566,093 878,646 70,848 37,560,712 146,809,237 19,898,522 16,481,031 1,169,752 45,400,225 7,966,825 -2,121,042 9,793,132 41,625,291 9,405,868 26,724,206 204,817 10,728 30,841 88,438 2,324,857 43,247 191,729 99,543 94,867 239,500 859,745 666,195 10,103 *339 4,645,274 948,005 4,599,480 3,839,581 3,458,237 12,283 1,799,709 16,416,723 314,919 13,909,541 297,635 11,352,895 2,267,287 *3,995 859,064 319,617 215,119 8,645,080 1,667,655 4,003 39,626 54,325 198,549 2,070,708 613,901 806,633 21,569 1,561,112 598,654 585,793 1,489,203 118,602 *833 91,684,382 3,786,450 24,948,927 43,023,171 8,779,535 128,142 11,775,673 128,603,777 413,375 321,557,629 988,028 11,243,219 1,262,949 *276 766,139 78,806 564,832 7,531,144 246,272 5,119 -8 315 9,359 313 1,860 1,153 -786 5,646 3,064 332 -35,349 10,435 35,348 31,858 27,126 -7,760 50,544 7,858 59,865 2,666 47,780 4,983 -7,925 4,154 12,513 27,298 --- -46 26 15,424 6,271 15,695 298 -2,392 2,392 7,977 6,698 -964,700 40,157 319,391 449,834 101,754 -74,414 540,305 8,251 3,127,864 16,050 51,960 2,638 -7,043 1,272 5,342 33,240 --- 49,391 150,817 480,547 4,910,200 216,700 999,568 427,552 246,174 934,638 3,591,955 1,354,102 77,707 *3,186 15,090,583 3,735,006 14,810,805 10,025,694 11,046,101 40,663 4,658,663 48,692,053 5,290,927 48,059,325 568,236 10,109,296 169,597 *70,718 2,804,850 944,162 2,671,197 1,033,093 1,540,698 36,857 210,201 214,023 925,274 4,701,544 3,411,768 3,289,865 132,974 3,884,549 2,658,673 2,841,918 3,159,147 763,103 *3,701 284,815,290 32,283,354 88,420,490 96,074,135 37,407,188 604,710 34,668,533 243,591,506 6,976,173 1,432,228,701 3,430,279 6,887,499 93,262 *9,957 2,118,818 213,320 2,748,105 819,899 194,657 43,783 1,690,901 26,724 6,448 646,747 27,014 14,782 3,286 96 20 2,048 240 73 1,417,549 66,527 54,469 203,189 132,661 152,880 596 7,009,605 7,009,557 7,317,915 19,092,194 18,817,283 306,632 19,799,534 1,157,722 4,443 39,886,875 39,882,667 42,228,116 72,599,033 64,101,233 6,112,521 69,043,091 4,437,260 9 43,718 43,718 47,543 73,416 71,831 5,308 65,255 17,737 32 522,816 522,816 548,382 651,819 445,745 132,413 204,831 72,585 3,319 45,532,420 45,532,089 47,550,667 58,043,240 55,522,777 4,008,429 48,611,807 12,794,980 13,779 249,020,103 249,002,787 259,341,014 293,436,163 225,781,278 52,508,132 62,007,865 31,746,242 31-Jul-08 2006 Individual Income Tax Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital Status (All figures are estimates based on samples--money amounts are in thousands of dollars) All returns Item Number of returns Amount Joint returns of married persons Number of Amount returns Adjusted gross income less deficit.......................................... 138,394,754 8,030,842,945 53,294,930 Salaries and wages.................................................................... 116,379,376 5,469,370,119 45,260,173 Taxable interest........................................................................ 62,401,235 222,707,445 34,613,103 Tax-exempt interest................................................................. 6,038,822 72,970,971 3,614,189 Ordinary dividends................................................................... 31,619,775 199,359,146 18,338,546 Qualified dividends................................................................... 26,584,184 137,195,800 15,463,746 State income tax refunds......................................................... 22,964,214 24,206,006 14,297,903 Alimony received...................................................................... 441,514 8,120,381 19,366 Business or profession net income.......................................... 16,209,687 330,265,386 9,184,565 Business or profession net loss................................................ 5,446,722 48,738,126 3,418,382 Sales of capital assets net gain in AGI..................................... 18,026,214 798,214,029 10,312,940 Sales of capital assets net loss in AGI...................................... 8,641,990 18,751,674 5,079,847 Sales of property other than capital assets, net gain less loss................................................................ 1,778,803 4,201,647 1,305,308 Taxable IRA distributions......................................................... 9,965,065 124,705,552 5,968,846 Taxable pensions and annuities............................................... 24,098,220 450,454,465 13,561,426 Rent and royalty net income.................................................... 5,787,074 79,570,209 3,935,757 Rent and royalty net loss.......................................................... 5,353,497 59,174,928 3,469,206 Farm rental net income less loss.............................................. 588,698 2,997,397 371,045 Partnership and S Corporation net income less loss.............. 7,619,301 425,477,314 5,497,356 Estate and trust net income less loss...................................... 595,604 17,183,423 300,771 Farm net income less loss........................................................ 1,958,273 -15,331,319 1,534,960 Unemployment compensation................................................ 7,378,438 26,523,665 3,405,011 Taxable social security benefits............................................... 13,749,185 144,403,839 8,748,038 Other income less loss............................................................. 6,176,952 29,938,461 3,652,753 Total statutory adjustments..................................................... 33,980,524 113,845,357 19,037,651 Medical savings account deduction................................. 18,668 35,106 12,968 Certain business expenses of reservist, performing artists, etc................................................ 120,468 368,258 64,691 Health savings account deduction.................................... 358,968 868,560 271,394 Moving expenses adjustment........................................... 1,082,576 3,159,251 546,414 Deduction for self-employment tax................................. 17,074,708 23,925,376 10,066,265 Payments to a Keogh plan................................................ 1,228,299 22,011,551 945,356 Self-employed health insurance deduction..................... 3,804,190 20,302,533 2,571,735 Penalty on early withdrawal of savings............................ 1,164,171 429,850 663,026 Alimony paid...................................................................... 585,286 9,115,764 238,277 IRA payments..................................................................... 3,230,531 12,533,506 2,056,753 Student loan interest deduction....................................... 8,540,900 6,156,865 4,450,990 Jury duty pay deduction................................................... 57,259 51,814 30,793 Domestic production activities deduction....................... 421,128 3,303,121 339,122 Educator expenses deduction.......................................... 3,166,931 805,568 2,127,200 Tuition and fees deduction............................................... 4,015,828 9,620,615 2,329,108 Total itemized deductions....................................................... 49,123,555 1,229,237,288 28,934,283 Medical and dental expenses deduction......................... 10,208,792 70,704,272 5,527,496 Taxes paid deduction........................................................ 48,660,923 432,774,100 28,856,871 Interest paid deduction..................................................... 40,284,927 470,474,844 25,955,455 Contributions deduction................................................... 41,437,749 186,646,644 25,878,929 Casualty or theft loss deduction....................................... 206,287 5,135,555 100,983 Total miscellaneous deductions........................................ 13,484,217 98,654,116 6,995,492 Basic standard deduction......................................................... 86,583,732 590,487,763 23,562,712 Additional standard deduction................................................ 11,261,327 16,976,422 5,855,905 Taxable income......................................................................... 106,667,402 5,579,145,443 45,342,924 Alternative minimum tax.......................................................... 3,966,540 21,564,586 3,010,678 Total tax credits [1]................................................................... 46,091,502 58,938,971 25,465,181 Foreign tax credit.............................................................. 6,418,317 10,958,470 3,992,998 Child care credit................................................................. 6,466,792 3,486,637 3,977,591 Credit for the elderly or disabled..................................... 98,261 14,571 16,385 Education credit................................................................. 7,725,138 7,022,420 3,903,724 Retirement savings contribution credit........................... 5,192,133 893,957 2,334,532 Residential energy credit.................................................. 4,344,189 1,000,149 3,082,883 Child tax credit................................................................... 25,741,511 31,741,551 16,104,301 Alternative motor vehicle credit....................................... 25,300 50,035 19,847 Earned income credit used to offset income tax before credits........................................................ 2,960,172 797,162 245,594 Minimum tax credit............................................................ 359,098 1,032,247 269,125 General business credit..................................................... 386,681 1,302,464 273,886 Empowerment zone and community renewal employment credit..................................................... 32,209 120,603 26,750 Income tax after credits........................................................... 92,740,926 1,023,916,399 40,551,555 Total income tax....................................................................... 92,740,927 1,023,920,139 40,551,555 Total tax liability........................................................................ 96,815,936 1,071,872,816 42,372,240 Total tax payments................................................................... 133,577,700 1,189,243,053 52,413,783 Income tax withheld.......................................................... 120,500,889 843,094,979 47,622,491 Estimated tax payments.................................................... 11,128,072 252,998,613 6,885,493 Overpayment refunded........................................................... 107,001,071 250,941,390 38,116,947 Tax due at time of filing........................................................... 26,694,105 126,289,889 13,012,568 * Estimate should be used with caution due to the small number of sample returns on which it is based. [1] Includes credits not shown separately. NOTE: Detail may not add to totals because of rounding. Source: IRS, Statistics of Income Division, July 2008 Separate returns of married persons Number of Amount returns Returns of heads of households Number of Amount returns Returns of surviving spouses Number of Amount returns Returns of single persons Number of Amount returns 5,346,722,611 3,507,347,497 147,191,414 47,865,479 132,033,394 92,321,802 17,160,528 242,077 230,790,856 31,321,639 592,832,283 11,375,620 2,524,941 2,115,689 925,084 87,984 402,629 327,156 474,182 9,422 260,910 102,622 225,465 135,448 150,783,348 85,874,944 6,170,536 2,183,605 5,785,705 3,895,018 510,868 179,728 9,894,947 1,597,723 28,949,451 168,855 20,669,369 19,131,537 3,711,302 154,579 1,186,739 941,719 2,112,321 183,014 2,117,182 485,245 640,984 326,329 630,183,874 544,471,865 4,884,069 1,146,486 4,166,792 2,828,531 1,780,580 3,505,847 26,743,751 3,980,995 18,732,181 689,551 74,771 60,931 43,839 2,519 19,107 14,259 9,654 -7,277 1,936 12,673 4,422 3,462,218 2,229,537 139,229 45,886 75,444 34,478 9,331 -83,127 3,950 480,686 5,654 61,830,743 49,811,047 23,107,907 2,179,551 11,672,753 9,837,303 6,070,155 229,712 4,639,753 1,438,537 6,834,151 3,095,945 1,899,690,895 1,329,446,276 64,322,196 21,729,516 57,297,811 38,115,970 4,744,699 4,192,730 62,752,706 11,833,819 157,219,429 6,511,995 3,892,162 86,008,142 293,482,565 56,976,161 39,239,795 1,848,782 351,601,958 8,478,848 -12,633,882 12,975,118 104,335,086 20,232,130 80,007,187 27,121 35,789 105,921 348,593 87,911 55,352 5,590 137,528 6,260 19,057 116,182 195,665 103,781 404,498 79 103,992 1,339,932 6,498,750 1,724,572 799,075 45,163 10,552,930 1,086,812 -271,966 466,720 1,889,192 703,658 1,724,458 117 44,316 400,074 1,394,148 210,741 392,280 11,311 272,146 23,519 44,847 1,407,054 316,573 495,716 3,848,555 *40 -186,570 4,045,758 16,712,822 2,227,998 4,316,342 33,930 11,469,070 718,099 -336,525 4,789,181 2,222,778 1,051,320 7,421,055 *130 1,544 6,602 22,338 4,275 5,831 -2,187 207 1,574 2,433 8,791 5,745 16,603 -- 1,008 74,513 364,089 32,797 102,715 -7,923 32,137 -8,717 4,859 58,867 54,798 27,880 -- 391,846 3,483,622 8,771,716 1,548,390 1,430,828 200,752 1,710,084 264,846 357,835 2,447,757 4,480,118 1,918,957 10,673,217 *5,581 391,055 33,237,208 133,396,239 18,608,681 14,717,001 1,069,521 51,845,431 6,867,527 -2,080,228 8,287,786 35,897,916 7,896,556 24,664,777 *7,737 163,214 737,973 1,923,668 17,115,152 17,645,484 16,139,023 252,001 3,638,433 9,289,852 3,463,486 16,553 2,732,627 559,872 5,526,950 859,077,233 37,045,862 318,838,613 337,640,907 137,208,329 3,272,748 54,237,813 242,416,352 10,147,411 3,846,569,779 17,061,859 40,975,646 7,829,202 2,071,742 1,668 4,087,569 497,438 729,471 23,331,116 36,767 2,650 1,695 23,067 266,211 14,499 50,353 15,847 28,862 31,910 -1,002 6,620 49,061 -1,193,892 198,542 1,166,798 853,228 859,873 6,816 311,157 1,253,567 98,875 2,175,262 151,271 584,597 92,904 32,115 --73,346 86,030 358,829 646 762 4,946 82,806 461,088 226,315 222,520 4,394 485,050 88,895 -36 113,284 11,929 -24,245,099 881,003 8,335,769 8,817,656 4,613,504 99,488 2,581,517 6,419,326 100,915 117,259,953 706,398 1,267,902 778,011 19,689 --8,829 18,796 393,189 1,094 10,221 11,121 83,508 2,108,640 47,499 196,145 82,747 82,324 226,181 792,930 *6,959 11,640 253,986 556,511 4,497,298 870,723 4,412,260 3,763,080 3,522,484 26,499 1,710,043 16,021,055 302,135 13,521,172 284,824 10,999,324 165,325 2,315,480 *5,037 997,121 1,480,408 322,105 8,373,700 *10 21,557 18,339 191,074 1,920,952 686,449 772,781 29,878 1,236,258 509,618 484,744 *20,378 62,954 60,996 1,290,162 84,884,598 3,306,083 22,925,417 38,824,164 8,971,560 741,880 10,788,687 120,769,703 383,493 301,046,295 848,096 10,836,175 428,761 1,318,674 *462 849,427 220,291 72,441 7,267,647 *18 --1,623 7,818 49 1,511 556 -394 2,017 -201 2,243 2,886 22,174 6,552 22,172 18,520 19,086 -6,375 50,801 5,019 46,557 1,737 36,458 7,220 4,447 -2,017 1,007 1,812 27,133 -- --3,861 4,885 2,167 2,847 9 -1,931 1,251 -1,324 561 9,042 523,648 39,718 189,966 215,374 59,887 -32,104 523,098 5,019 2,179,965 7,526 43,837 3,483 3,001 -1,723 201 303 30,344 -- 42,907 74,758 427,963 4,625,774 220,896 984,447 401,995 235,823 915,292 3,294,963 *18,504 63,544 734,441 1,127,324 14,475,908 3,605,479 14,202,822 9,694,644 11,157,377 71,989 4,461,149 45,695,598 4,999,394 45,581,486 518,029 9,005,941 2,159,869 137,159 *76,839 2,822,275 1,302,841 851,359 877,548 *4,798 182,724 107,301 957,842 4,423,298 3,451,136 3,165,362 143,567 3,756,022 2,643,211 2,207,385 *14,846 392,931 172,211 2,794,461 260,506,710 29,431,606 82,484,335 84,976,744 35,793,365 1,021,438 31,013,996 220,359,285 6,339,584 1,312,089,451 2,940,707 5,815,412 1,919,012 73,531 *12,441 2,083,700 167,197 179,138 719,256 *12,157 64,712 838,863 984,607 -5,966 1,793 -18,008 23,780 1,495,674 14,069 14,889 563,020 15,049 31,864 5,299 16 154 1,976 624 1,625 1,213,605 69,921 95,959 167,455 159,703 260,588 97,609 733,816,730 733,818,888 768,729,259 825,402,458 561,196,968 193,342,696 125,112,075 87,707,242 265 2,059,183 2,059,183 2,141,016 2,376,640 2,148,004 178,177 1,551,597 834,291 2,771 23,979,148 23,979,148 25,018,384 24,770,151 12,755,664 7,873,608 2,838,964 4,875,842 1,058 6,747,004 6,747,004 7,045,799 19,991,478 18,403,547 291,075 19,444,747 1,067,059 4,875 36,833,734 36,833,734 39,088,316 68,632,836 60,264,444 5,388,810 66,130,681 4,282,147 11 32,077 32,077 34,308 72,776 64,003 3,783 64,890 8,608 58 336,150 336,150 345,627 467,251 327,693 110,721 206,237 43,559 4,124 43,351,107 43,351,108 45,222,573 58,723,023 52,262,844 3,769,544 47,822,891 11,771,578 15,290 228,950,637 228,952,219 238,691,230 269,970,357 208,550,210 46,282,779 56,653,432 29,381,100 25-Feb-08 2005 Individual Income Tax Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital Status (All figures are estimates based on samples--money amounts are in thousands of dollars) All returns Item Number of returns Amount Adjusted gross income less deficit......................................... 134,372,678 7,422,495,663 Salaries and wages.................................................................. 114,070,880 5,155,407,373 Taxable interest...................................................................... 59,249,357 162,432,720 Tax-exempt interest................................................................ 4,497,973 57,693,924 Ordinary dividends................................................................. 31,175,376 166,482,004 Qualified dividends................................................................. 25,853,686 118,980,474 State income tax refunds........................................................ 22,110,769 22,204,760 Alimony received.................................................................... 457,488 7,979,270 Business or profession net income......................................... 15,748,896 314,717,429 Business or profession net loss............................................... 5,308,433 45,016,373 Sales of capital assets net gain in AGI.................................... 16,173,145 690,152,119 Sales of capital assets net loss in AGI.................................... 10,022,532 22,136,901 Sales of property other than capital assets............................ 1,777,203 3,662,932 Taxable IRA distributions........................................................ 9,387,189 112,277,199 Taxable pensions and annuities.............................................. 23,247,374 420,144,855 Rent and royalty net income................................................... 5,849,700 77,876,673 Rent and royalty net loss........................................................ 5,275,197 52,674,061 Farm rental net income less loss............................................ 592,529 3,021,596 Partnership and S Corporation net income less loss.............. 7,531,493 402,326,718 Estate and trust net income less loss..................................... 529,217 16,484,059 Farm net income less loss....................................................... 1,981,249 -12,168,786 Unemployment compensation................................................ 7,887,700 27,857,367 Taxable social security benefits.............................................. 12,660,754 124,829,069 Other income less loss............................................................ 6,811,025 26,863,382 Total statutory adjustments.................................................... 33,591,124 109,396,547 Educator expenses deduction............................................ 3,503,719 877,796 Certain business expenses of reservist, performing artists, etc.................................................... 100,111 285,073 Health savings account deduction...................................... 215,781 510,690 Moving expenses adjustment............................................. 1,134,137 3,076,563 IRA payments...................................................................... 3,256,066 12,003,037 Student loan interest deduction......................................... 8,072,896 5,052,720 Tuition and fees deduction................................................. 4,696,013 10,846,990 Domestic production activities deduction.......................... 336,959 2,360,983 Payments to a Keogh plan.................................................. 1,256,900 21,268,404 Deduction for self-employment tax.................................... 16,694,655 22,733,881 Self-employed health insurance deduction........................ 3,901,082 19,645,889 Penalty on early withdrawal of savings.............................. 805,625 265,870 Alimony paid....................................................................... 588,463 8,954,038 Medical savings account deduction.................................... 18,808 41,341 Total itemized deductions...................................................... 47,755,427 1,121,810,935 Medical and dental expenses deduction............................ 9,917,189 67,353,932 Taxes paid deduction.......................................................... 47,353,480 400,390,045 Interest paid deduction....................................................... 39,015,536 405,718,259 Contributions deduction..................................................... 41,381,465 183,390,686 Casualty or theft loss deduction......................................... 813,976 14,984,169 Total miscellaneous deductions.......................................... 13,506,352 95,297,457 Basic standard deduction....................................................... 84,841,222 564,186,053 Additional standard deduction............................................... 10,996,440 16,561,658 Taxable income....................................................................... 104,330,653 5,137,165,874 Alternative minimum tax......................................................... 4,004,756 17,421,071 Total tax credits...................................................................... 42,246,181 55,316,421 Child care credit.................................................................. 6,500,596 3,462,104 Credit for the elderly or disabled....................................... 101,627 14,127 Child tax credit.................................................................... 25,950,568 32,047,620 Education credit.................................................................. 7,057,251 6,119,631 Retirement savings contribution credit.............................. 5,293,605 944,531 Foreign tax credit................................................................ 5,398,046 9,361,989 Earned income credit used to offset income tax before credits............................................................ 2,896,347 745,322 Minimum tax credit............................................................. 290,376 1,081,252 General business credit...................................................... 251,386 877,850 Empowerment zone and renewal community employment credit.......................................................... 30,487 127,790 Nonconventional source fuel credit.................................... *4,712 *35,610 Income tax after credits.......................................................... 90,593,079 934,835,345 Total income tax..................................................................... 90,593,081 934,835,769 Total tax liability...................................................................... 94,408,548 980,259,132 Total tax payments................................................................. 122,684,049 1,083,700,046 Income tax withheld............................................................ 118,161,380 782,659,594 Estimated tax payments..................................................... 11,053,213 221,001,524 Overpayment refunded.......................................................... 101,870,385 232,975,616 Tax due at time of filing.......................................................... 25,659,937 118,232,296 * Estimate should be used with caution due to the small number of sample returns on which it is based. ** Data combined to prevent disclosure of information for specific taxpayers. NOTE: Detail may not add to totals because of rounding. Source: IRS, Statistics of Income Division, July 2007 Joint returns of married persons Number of Amount returns Separate returns of married persons Number of Amount returns Returns of heads of households Number of Amount returns Returns of surviving spouses Number of Amount returns Returns of single persons Number of Amount returns 52,505,729 44,852,685 33,412,686 2,654,309 18,192,894 15,174,338 13,912,129 19,968 9,044,654 3,353,525 9,449,718 5,869,296 1,292,706 5,668,633 13,155,940 3,989,658 3,486,565 376,588 5,432,013 263,201 1,549,951 3,664,922 8,182,355 3,967,458 18,874,370 2,303,038 4,948,002,076 3,315,897,279 105,924,436 36,741,974 108,780,268 79,133,422 15,880,618 209,841 223,352,182 29,179,717 510,578,843 13,283,082 3,214,401 76,997,331 277,296,982 56,018,326 35,569,125 1,941,848 331,970,909 8,266,558 -9,720,897 13,991,213 91,274,502 18,034,407 76,613,763 596,238 2,462,804 2,063,233 861,101 75,209 417,761 325,743 469,202 8,331 267,811 94,736 222,048 136,325 26,031 95,818 323,347 88,229 59,486 3,505 126,946 8,478 18,579 113,543 191,985 110,531 422,684 58,452 134,515,546 82,262,823 4,464,417 1,731,190 4,503,967 3,266,491 408,711 122,745 6,117,655 1,323,088 22,881,857 173,801 89,392 1,358,527 5,588,659 1,605,010 814,529 36,369 10,745,349 1,054,059 -267,306 460,439 1,897,748 633,455 1,625,073 13,895 19,985,059 18,556,466 3,521,584 102,953 1,182,602 893,082 2,036,776 188,191 2,028,221 448,581 567,086 402,410 64,256 360,107 1,383,339 219,904 374,401 10,777 268,252 14,266 44,912 1,466,238 293,594 589,866 3,873,760 **341,250 587,679,205 512,915,733 3,775,447 940,442 3,882,488 2,732,511 1,667,072 3,094,418 24,777,278 3,621,402 15,772,876 825,058 65,632 3,520,760 15,107,637 1,966,878 3,810,380 36,125 9,941,041 524,363 -224,011 4,745,862 1,965,898 895,571 7,315,765 **90,359 71,111 56,156 42,984 4,895 24,061 18,754 13,540 -5,336 1,147 13,668 8,643 1,303 6,879 18,987 2,535 2,801 -2,461 995 1,387 624 8,364 4,474 14,475 **998 3,881,109 2,218,950 112,209 109,274 215,937 133,831 13,647 -129,374 8,067 282,809 15,641 -14,551 36,101 369,604 52,117 56,960 -433,470 86,416 -4,523 595 66,514 75,182 35,696 **246 59,347,974 48,542,339 21,411,001 1,660,608 11,358,059 9,441,768 5,679,122 240,998 4,402,874 1,410,445 5,920,624 3,605,857 392,907 3,255,752 8,365,761 1,549,374 1,351,943 201,658 1,701,821 242,277 366,421 2,642,373 3,984,456 2,138,696 10,405,834 810,678 1,748,417,727 1,242,112,588 48,156,212 18,171,045 49,099,344 33,714,220 4,234,713 4,552,266 60,340,940 10,884,100 140,635,734 7,839,319 308,058 30,364,480 121,781,974 18,234,342 12,423,067 1,007,254 49,235,949 6,552,662 -1,952,049 8,659,257 29,624,408 7,224,767 23,806,249 189,215 49,878 156,144 564,139 2,074,818 4,224,196 2,661,306 266,986 972,188 9,939,882 2,599,308 444,830 225,445 14,701 28,298,436 5,340,388 28,216,489 25,370,079 25,824,830 494,666 7,036,094 23,676,473 5,775,358 44,958,044 3,082,794 23,664,244 4,029,716 23,063 16,509,472 3,697,529 2,531,177 3,403,782 133,954 429,606 1,875,898 8,876,412 2,863,728 6,279,958 1,955,113 16,995,601 16,405,980 15,501,352 120,051 3,538,934 36,234 782,555,986 35,128,767 295,630,627 292,470,562 134,519,587 9,797,939 52,629,383 236,501,237 9,953,879 3,549,102,642 13,702,893 38,875,612 2,074,511 2,271 23,906,417 3,674,953 547,129 6,520,068 4,650 1,744 26,442 28,749 --5,673 14,443 277,483 54,976 14,350 28,912 -1,159,594 195,277 1,139,452 820,095 888,087 15,045 310,279 1,228,466 84,934 2,108,481 165,945 514,055 31,830 1,005 362,028 -71,104 88,271 11,707 4,267 59,661 94,545 --73,662 213,459 413,704 244,063 2,495 447,504 -22,065,892 905,778 7,750,425 7,597,210 4,917,333 206,782 2,021,891 6,111,008 85,035 102,778,324 556,776 1,176,084 18,249 185 397,832 -7,450 692,224 10,610 ** 95,830 216,910 755,824 726,300 6,489 39,404 2,012,807 202,059 ** **152,326 *536 4,305,419 857,392 4,249,932 3,544,158 3,550,794 100,430 1,701,151 15,540,936 321,814 13,213,465 287,867 10,576,906 2,313,086 *5,026 8,199,685 813,104 1,457,101 145,387 40,751 ** 229,550 451,411 433,715 1,639,927 49,757 551,676 1,694,326 755,277 ** **1,261,567 *905 76,811,422 3,145,937 21,206,872 32,204,552 9,311,698 1,535,325 10,309,455 113,335,292 408,194 280,605,827 749,840 10,241,962 1,301,656 *521 7,014,975 688,927 217,536 396,037 -** -1,452 1,301 7,192 147 60 6,152 1,477 ** **78 -25,519 6,925 25,518 21,718 22,702 *3 5,089 44,586 5,955 45,387 1,026 31,031 5,598 -21,859 4,246 998 4,328 -** -2,193 885 10,648 696 1,590 6,919 6,986 ** **5,532 -689,508 49,897 229,195 249,983 135,455 *970 54,167 445,560 5,955 2,603,329 6,253 41,205 3,036 -24,558 4,350 66 7,668 34,973 47,194 447,727 934,137 3,091,575 1,301,215 57,663 230,804 4,458,331 1,043,261 285,626 242,521 *3,571 13,966,458 3,517,207 13,722,090 9,259,487 11,095,052 203,831 4,453,740 44,350,762 4,808,379 44,005,276 467,124 7,459,946 120,366 *72,533 857,525 2,542,372 1,233,225 1,756,278 98,661 64,661 911,454 2,578,477 1,754,392 2,916,455 281,755 3,506,077 4,212,951 3,138,210 132,551 3,711,273 *4,202 239,688,127 28,123,553 75,572,926 73,195,952 34,506,614 3,443,152 30,282,560 207,792,957 6,108,595 1,202,075,752 2,405,308 4,981,559 64,653 *11,150 703,838 1,751,401 172,350 1,745,991 265,486 215,561 179,616 66,126 870,382 699,057 -4,608 1,405 -30,208 21,401 1,468,702 11,644 5,414 533,759 24,302 14,096 3,652 174 *5 656 22 *76 1,158,508 58,389 64,945 144,781 156,337 143,221 23,930 *1,506 40,081,458 40,081,459 41,737,154 49,239,738 47,231,405 6,783,138 36,897,404 12,729,282 96,443 *18,319 671,177,225 671,177,610 704,392,666 751,740,983 521,965,794 168,778,398 117,032,623 84,169,608 565 *23 2,004,781 2,004,781 2,079,838 2,164,726 2,064,271 161,119 1,436,836 856,495 6,607 *417 20,344,814 20,344,814 21,269,642 21,880,354 12,187,220 6,170,434 2,547,835 3,325,678 373 *10 6,572,893 6,572,893 6,837,741 18,088,544 17,909,419 307,497 18,764,814 998,289 489 *6 34,023,646 34,023,652 35,998,624 63,237,763 56,476,115 4,856,018 61,670,000 3,695,752 *8 -33,793 33,793 33,801 58,321 57,595 3,020 55,209 8,043 *591 -489,948 489,948 501,816 573,616 355,072 185,141 188,956 102,423 5,611 *3,173 41,900,154 41,900,155 43,720,014 53,132,720 50,898,690 3,798,438 44,716,123 11,067,829 23,660 *16,868 208,799,712 208,799,745 218,096,384 246,267,329 191,675,393 41,011,533 51,536,202 26,938,835
